Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 178
INTERPRETATIONS Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Participants in Office of Management and Budget Single-Audit Pilot Project
ОглавлениеSection 265 permits an auditor to communicate deficiencies and material weaknesses in writing to management before completing a financial statement audit, and this also applies to a compliance audit under OMB Circular A-133. (AU-C 9265.01)
