Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 157

The auditor should communicate, on a timely basis, with those charged with governance regarding the timing and expected general content of communications. (AU-C 260.15) The auditor may also communicate matters such as:

 The purpose of communications. When the purpose is clear, the auditor and those charged with governance are in a better position to have a mutual understanding of relevant issues and the expected actions arising from the communication process.

 The person(s) on the audit team and among those charged with governance who will communicate regarding particular matters.

 The form of communication.

 The auditor’s expectation that communication will be two-way, and that those charged with governance will communicate with the auditor matters they consider relevant to the audit. Such matters might include strategic decisions that may significantly affect the nature, timing, and extent of audit procedures; the suspicion or the detection of fraud; or concerns about the integrity or competence of senior management.

 The process for taking action and reporting back on matters communicated by the auditor.

 The process for taking action and reporting back on matters communicated by those charged with governance.

(AU-C 260.A35)

The auditor may discuss matters with management before approaching those charged with governance. In some circumstances, for instance, where management’s competence or integrity is involved, it would be appropriate to go directly to those charged with governance. In other circumstances, it might be helpful to go to management or to those in the internal audit function to clarify facts. (AU-C 260.A38)