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Identify hypothetical assumptions in forecasts and projections during an audit.


CONTROL ID
13946
CONTROL TYPE
Audits and Risk Management
CLASSIFICATION
Detective

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Audit in scope audit items and compliance documents., CC ID: 06730

This Control has the following implementation support Control(s):
  • Refrain from examining forecasts and projections which refrain from disclosing assumptions during an audit., CC ID: 13932


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • identify the hypothetical assumptions; (AT-C Section 305.29 a., SSAE No. 18, Attestation Standards: Clarification and Recodification)