The communication of findings from the audit may include requesting further information from those charged with governance in order to complete the audit evidence obtained.  For example, the auditor may confirm that those charged with governance have the …

When ASA 701 applies, the communications with those charged with governance required by paragraph 16 , as well as the communication about the significant risks identified by the auditor required by paragraph 15 , are particularly relevant to the auditor’s …

Significant Qualitative Aspects of Accounting Practices (Ref: Para.  16(a) ) …

Financial reporting frameworks ordinarily allow for the entity to make accounting estimates, and judgements about accounting policies and financial report disclosures, for example, in relation to the use of assumptions in the development of accounting …

As a result, the auditor’s views on the subjective aspects of the financial report may be particularly relevant to those charged with governance in discharging their responsibilities for oversight of the financial reporting process.  For example, in …

Significant Difficulties Encountered during the Audit (Ref: Para.  16(b) ) …

Significant difficulties encountered during the audit may include such matters as: Significant delays by management, the unavailability of entity personnel, or an unwillingness by management to provide information necessary for the auditor to perform the …

Significant Matters Discussed, or Subject to Correspondence with Management (Ref: Para.  16(c)(i) ) …

Significant matters discussed, or subject to correspondence with management may include such matters as: Significant events or transactions that occurred during the year. Business conditions affecting the entity, and business plans and strategies that may …

Circumstances that Affect the Form and Content of the Auditor’s Report (Ref: Para 16(d) ) …