58 paragraphs found
In some circumstances, those charged with governance may wish to be made aware of the details of other deficiencies in internal control the auditor has communicated to management, or be briefly informed of the nature of the other deficiencies. …
ASA 260 establishes relevant considerations regarding communication with those charged with governance when all of them are involved in managing the entity. …
Public sector auditors may have additional responsibilities to communicate deficiencies in internal control that the auditor has identified during the audit, in ways, at a level of detail and to parties not envisaged in this Auditing Standard. For …
In explaining the potential effects of the significant deficiencies, the auditor need not quantify those effects. The significant deficiencies may be grouped together for reporting purposes where it is appropriate to do so. The auditor may also include …
The auditor may consider it appropriate to include the following information as additional context for the communication: An indication that if the auditor had performed more extensive procedures on internal control, the auditor might have identified more …
Law or regulation may require the auditor or management to furnish a copy of the auditor’s written communication on significant deficiencies to appropriate regulatory authorities. Where this is the case, the auditor’s written communication may identify …