Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 29

AU-C Section 265.06 states that:

…the objective of the auditor is to appropriately communicate to those charged with governance and management deficiencies in internal control that the auditor has identified during the audit and that, in the auditor's professional judgment, are of sufficient importance to merit their respective attentions.