Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 147

Normally, disclosing noncompliance with laws or regulations outside the client’s organization would be precluded by the auditor’s ethical or legal obligation of confidentiality. However, the auditor should determine whether there is a responsibility to report the matter to outside parties. (AU-C 250.27) The auditor should recognize that in the following circumstances, a duty to notify parties outside the client may exist:

 To the SEC when the client reports an auditor change on Form 8-K (or to comply with other legal and regulatory requirements, such as Section 10A of the Securities Exchange Act of 1934)

 To a successor auditor under Section 210

 To a court order

 To a funding agency or other specified agency in audits of entities that receive financial assistance from a government agency

(AU-C 250.A28)