Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 152

The objectives of the auditor are to:

1 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.

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

3 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.

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

(AU-C Section 260.05)