For a particular class of transactions, IFAC looks at the nature, amount and frequency to determine whether it has a material impact on the financial statements. IFAC will also consider whether a particular transaction involves high-risk areas, such as related party transactions, non-routine transactions, etc. In addition, IFAC assesses the adequacy of internal controls and audit procedures for a particular transaction.
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对于某一类交易,IFAC会考虑其性质、金额和频率,以判断是否对财务报表产生重大影响。IFAC还会评估特定交易是否涉及高风险领域,如关联方交易、非常规交易等。此外,IFAC还会对特定交易的内部控制充分性和审计程序的有效性进行评估。