The standard establishes requirements for the auditor to communicate with those charged with governance of the entity. It requires the auditor to communicate an overview of the planned scope and timing of the audit, significant findings from the audit, and other matters arising from the audit that are significant to the oversight of the financial reporting process.
The standard establishes requirements for the auditor to communicate with those charged with governance of the entity. It requires the auditor to communicate an overview of the planned scope and timing of the audit, significant findings from the audit, and other matters arising from the audit that are significant to the oversight of the financial reporting process.
The standard establishes requirements for the auditor to communicate with those charged with governance of the entity. It requires the auditor to communicate an overview of the planned scope and timing of the audit, significant findings from the audit, and other matters arising from the audit that are significant to the oversight of the financial reporting process.