Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 145

The auditor should communicate with those charged with governance to make sure they are adequately informed about noncompliance that came to the auditor’s attention. (AU-C 250.21) (If senior management is involved in the noncompliance, the auditor should communicate directly with those charged with governance.) If the noncompliance is believed to be intentional and material, the auditor should communicate with those charged with governance as soon as practicable. (AU-C 250.22)

Since clearly inconsequential matters need not be communicated to those charged with governance, the auditor may agree in advance with the audit committee on the nature of matters to be communicated.

Any communication regarding noncompliance or suspected noncompliance should describe:

 The noncompliance

 The circumstances of its occurrence

 The financial statement effect

(AU-C 250.A26)