The auditor is responsible for communicating significant internal control deficiencies to the audit committee, or those charged with governance. This communication
Select one:
A. must be oral.
B. must be written.
C. may be oral or written.
D. must be oral via direct communication.
Answer : Option - B , must be written
Explanation : The auditor should communicate with audit committee or those charged with governance the form, timing, and expected general content of communications.
The auditor should communicate in writing, significant internal control deficiencies to the audit committee, or those charged with governance. If, in the auditor's professional judgment, oral communication would not be adequate, it must be in writing. This communication need not include matters that arose during the course of the audit that were communicated with those charged with governance and satisfactorily resolved.
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