CPA Auditing and Attestation (AUD) › Communication with Management
An auditor's communication of internal control related matters noted in an audit usually should be addressed to:
During the course of the audit, the auditor uncovers a serious misappropriation of cash attributed to the senior accountant. This is required to be communicated to
An auditor should communicate a deficiency to a non-issuer client's management only either orally or in writing when there is a:
“Significant Difficulties” encountered through an audit that should be communicated to governance include:
An auditor's communication with those charged with governance is required to include the:
According to AU 380, the auditor must communicate to those charged with governance all items related to the audit except those that: