Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 25

AU-C Section 260.05 states that the objectives of the auditor are to:

a. communicate clearly with those charged with governance the responsibilities of the auditor regarding the financial statement audit and an overview of the planned scope and timing of the audit.

b. obtain from those charged with governance information relevant to the audit.

c. provide those charged with governance with timely observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process.

d. promote effective two-way communication between the auditor and those charged with governance.