• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

After appointment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › After appointment

  • This topic has 2 replies, 2 voices, and was last updated 6 years ago by Kim Smith.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • March 15, 2019 at 10:16 am #509389
    toushiga
    Participant
    • Topics: 424
    • Replies: 171
    • ☆☆☆☆

    Hello Sir
    For the chapter 8 in the opentuition note-THE STAGES OF AN AUDIT – AFTER APPOINTMENT

    The management letter is send 2 times ,one is in the interim audit and one is after the overall review ,is it all deficiency send to the management and only the material misstatement send to those charge with governance?Thank you.

    March 15, 2019 at 11:52 am #509398
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8407
    • ☆☆☆☆☆

    Yes twice if an interim audit so matters do not have to wait on completion of the audit.
    Significant deficiencies to TCWG and others (that TCWG need not be concerned with) to management. Section 7 in Chapter 12 deals with this in more detail.

    March 15, 2019 at 11:52 am #509399
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8407
    • ☆☆☆☆☆

    Yes twice if an interim audit so matters do not have to wait on completion of the audit.
    Significant deficiencies to TCWG and others (that TCWG need not be concerned with) to management. Section 7 in Chapter 12 deals with this in more detail.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • ascenderkid on ACCA BT Chapter 19 – Microeconomics – Questions
  • ascenderkid on ACCA BT Chapter 20 – Marketing – Questions
  • ascenderkid on ACCA BT Chapter 10 – Management – Questions
  • ascenderkid on ACCA BT Chapter 11 – Leadership – Questions
  • ascenderkid on ACCA BT Chapter 12 – Theories of motivation – Questions

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in