Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 155

The auditor should communicate an overview of the planned scope and timing of the audit. To meet that general requirement, the auditor may communicate matters such as the following:

 How the auditor proposes to address the significant risks of material misstatement.

 The auditor’s approach to internal control.

 The application of materiality in planning and executing the audit.

 Where the entity has an internal audit function and the internal auditors can work together in a constructive manner, the extent to which the auditor will use internal auditors.

 The views of those charged with governance about:The appropriate person(s) in the entity’s governance structure with whom to communicateThe allocation of responsibilities between those charged with governance and managementThe entity’s objectives and strategies, and the related business risks that may result in material misstatementsMatters those charged with governance consider to warrant particular attention during the audit, and any areas where they request additional procedures to be undertakenSignificant communications with regulatorsOther matters those charged with governance believe are relevant to the audit of the financial statements

 The attitudes, awareness, and actions of those charged with governance concerning (1) the entity’s internal control and its importance in the entity and (2) the detection or the possibility of fraud.

 The actions of those charged with governance in response to developments in financial reporting, laws, accounting standards, corporate governance practices, and other related matters.

 The actions of those charged with governance in response to previous communications with the auditor.

(AU-C 260.A20–A21)