Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 160

The auditor should evaluate whether the two-way communication between the auditor and those charged with governance has been adequate for the purpose of the audit. If the communication between the auditor and those charged with governance has not been adequate, the auditor should assess the effect on risk and the ability to obtain sufficient audit evidence, and should take appropriate action. (AU-C 216.19)