SOX·Articulo AS2201.21·PCAOB AS 2201 - Planning and approach
Top-down risk-based approach
top-down approachrisk assessmentPCAOB
Resumen en lenguaje claro
El auditor parte del riesgo financiero y baja hacia cuentas, procesos, aplicaciones y controles relevantes.
Texto oficial (EN)
PCAOB AS 2201 requires a top-down approach beginning at the financial statement level, then entity-level controls, significant accounts and disclosures, relevant assertions, and controls that address the assessed risk of material misstatement.