Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 197

The following examples illustrate reporting objectives, timing of the audit, and nature of communications:

 The entity’s timetable for reporting, including interim periods

 The organization of meetings with management and those charged with governance to discuss the nature, timing, and extent of the audit work

 The discussion with management and those charged with governance regarding the expected type and timing of reports to be issued and other communications, both written and oral, including the auditor’s report, management letters, and communications to those charged with governance

 The discussion with management regarding the expected communications on the status of audit work throughout the engagement

 Communication with auditors of components regarding the expected types and timing of reports to be issued and other communications in connection with the audit of components

 The expected nature and timing of communications among engagement team members, including the nature and timing of team meetings and timing of the review of work performed

 Whether there are any other expected communications with third parties, including any statutory or contractual reporting responsibilities arising from the audit