Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 179
Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Auditors Who Are Not Participants in Office of Management and Budget Pilot Project
ОглавлениеIf the auditor decides to communicate with management regarding any significant deficiencies or material weaknesses in internal control, the auditor is encouraged to communicate promptly during the audit engagement. The auditor may do so using the guidelines in AU-C 265, Communicating Internal Control Related Matters Identified in an Audit. (AU-C 9265.04–.05)
