Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 158

If it is the auditor’s judgment that communication is not adequate, the auditor should communicate in writing significant findings from the audit (see “Matters to Be Communicated”). If matters are communicated during the audit and satisfactorily resolved, those matters do not have to be documented. (AU-C 260.16) All other communications may be oral or in writing. When matters are communicated orally, the auditor should document them. (AR-C 265.20)