in view of the ongoing activities or bankruptcy of enterprises, the auditor is not the person responsible. as mentioned in ISA 200, capable of detecting critical flaws of Auditors exists limited. the potential impact of this restriction is strong with respect to future activities that can lead to the possibility of the unit may not operate continuously. The auditor could not predict these events. Therefore, when the audit report does not mention the computer not sure about the possibility of continuous operation of the unit audited, that does not mean the possibility of continuous operation of the unit audited was assured.
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