Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 175

Communication of internal control related matters should be made no later than 60 days following the report release date. (AU-C 265.13) However, it is best to make this communication by the report release date in order to allow those charged with governance more time to discharge their oversight responsibilities. (AU-C 265.A16) For significant issues in need of immediate correction, the auditor may choose to communicate those issues during the audit and can do so other than in writing; however, even if remediated, these issues should still be included in a written communication at the end of the audit. (AU-C 265.A17)