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  Topic: audit communication
  Content:
  Communication with those charged with governance 有一兩道
  一道關于required communication
  考點解析:
  Communication to those charged with governance:
  1. orally or in writing
  2. content
  audit responsibilities under GAAS
  planned scope and timing of the audit
  significant findings from the audit
  (significant difficulties, uncorrected misstatement, disagreement, management’s consultant, independence, significant issues discussed)
  Sample Question
  Which of the following statements is correct concerning an auditor’s required communication with those charged with governance of an audit client?
  a. This communication is required to occur before the auditor’s report on the financial statements is issued.
  b. This communication should include discussion of any significant disagreements with management concerning the financial statements.
  c. Any significant matter communicated to the audit committee also should be communicated to management.
  d. Significant audit adjustments proposed by the auditor and recorded by
  management need not be communicated to those charged with governance.

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