SAS 99 Considerations • Responding to the results of the assessment
{"Image DocumentName": "SAS 99 Considerations \u2022 Responding to the results of the assessment", "Image ImageDescription": "This section emphasizes that the auditor s response to the risks of material misstatement due to fraud involves the application of professional skepticism when gathering and evaluating audit evidence. The section requires the auditor to respond to the results of the risk assessment in three ways: A response that has an overall effect on how the audit is conducted, that is, a response involving more general considerations apart from the specific procedures otherwise planned. A response to identified risks that involves the nature, timing, and extent of the auditing procedures to be performed.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}