Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 79
Illustration 1. Auditor’s Written Communication to Client When the Auditor May Wish and in Some Cases May be Required to Provide Access (Adapted from AU-C 9230.02 and Footnote 4)
ОглавлениеThe audit documentation for this engagement is the property of Guy & Co. and constitutes confidential information. However, we may be requested to make certain audit documentation available to [name of regulator] pursuant to authority given to it by law or regulation. If requested, access to such audit documentation will be provided under the supervision of [name of auditor]. Furthermore, upon request, we may provide copies of selected audit documentation to [name of regulator]. The [name of regulator] may intend or may decide to distribute the copies of information contained therein to others, including other government agencies.
You have authorized Guy & Co. to allow [name of regulator] access to the audit documentation in the manner discussed above. Please confirm your agreement to the above by signing below and returning it to [name of auditor, address].
Firm signature
Agreed and acknowledged:
[Name and title]
[Date]