Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 174

Significant deficiencies and material weaknesses must be communicated in writing to management and those charged with governance as a part of each audit. [AU-C 265.11–.12(a)] In this context, the appropriate level of management is one that has the responsibility and authority to take action to correct the deficiency. This is normally the CEO or CFO. For other deficiencies, it may be appropriate to communicate with personnel directly involved in the affected areas with the authority to take action. (AU-C 265.A21)

The auditor may communicate matters in writing or orally that he or she does not consider to be significant deficiencies but which nonetheless may be of benefit to the entity. If the communication is oral, it should be documented. [AU-C 265.12(b)] The auditor is not required to communicate such matters if they have been communicated by the auditor in a prior period or by others, such as internal auditors. (AU-C 265.A26)

If significant deficiencies and material weaknesses were not remediated following previous audits, this communication should repeat the description or reference the prior communications. While management may have made a conscious decision to accept the risk of a control deficiency, the auditor must still communicate the issue regardless of management’s decision. (AU-C 265.A20)

To avoid potential misunderstanding or misuse, the auditor should not issue a written communication that no significant deficiencies were identified during the audit. (AU-C 265.16) The auditor may issue a written communication that there were no material deficiencies identified. (AU-C 265.15)