Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 170

The objective of the auditor is to appropriately communicate to those charged with governance and management deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s professional judgment, are of sufficient importance to merit their respective attentions.

(AU-C Section 265.06)