When a PA has accepted an engagement from a new client that is a manufacturer, it is

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When a PA has accepted an engagement from a new client that is a manufacturer, it is customary for the PA to tour the client’s plant facilities. Discuss the ways in which the PA’s observations made during the course of the plant tour will be of help as he or she plans and conducts the audit.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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