31386 paragraphs found
The auditor shall communicate in writing with those charged with governance regarding significant findings from the audit if, in the auditor’s professional judgement, oral communication would not be adequate. Written communications need not include all …
The auditor shall communicate in writing with those charged with governance regarding auditor independence when required by paragraph 17 of this Auditing …
The auditor shall communicate with those charged with governance on a timely basis. (Ref: Para. A49–A50 ) …
The auditor shall evaluate whether the two‑way communication between the auditor and those charged with governance has been adequate for the purpose of the audit. If it has not, the auditor shall evaluate the effect, if any, on the auditor’s assessment …
Where matters required by this Auditing Standard to be communicated are communicated orally, the auditor shall include them in the audit documentation, and when and to whom they were communicated. Where matters have been communicated in writing, the …