Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 154

The auditor should communicate with those charged with governance:

 The auditor’s responsibility under generally accepted auditing standards, that is, forming and expressing an opinion on statements prepared by management with oversight by those charged with governance in accordance with the applicable financial reporting framework.

 The fact that the audit of the financial statements does not relieve management or those charged with governance of their responsibilities.

 An overview of the planned scope and timing of the audit.

 Significant findings from the audit.

(AU-C 260.10–.12)

The auditor may communicate matters such as:

 The auditor is responsible for performing the audit in accordance with GAAS.

 An audit is designed to obtain reasonable, not absolute, assurance.

 An audit includes consideration of internal control as a basis for designing audit procedures, but not for expressing an opinion on the effectiveness of internal control over financial reporting.

 The auditor is responsible for communicating significant matters related to the audit that are relevant to the responsibilities of those charged with governance.

 The auditor is responsible for communicating particular matters required by laws or regulations, agreement with the entity, or additional requirements applicable to the engagement.

(AU-C 260.A13)