In a financial statement audit, interviews to determine risk exposures help fulfill which auditing standard?

Question

Quizplus · Accepted Answer

Interviews can help auditors assess the effectiveness of the entity's internal controls to manage risks, which is a requirement of auditing standard related to internal controls (AU-C section 315). The other auditing standards listed are not directly related to the use of interviews to determine risk exposures.

In a Financial Statement Audit, Interviews to Determine Risk Exposures