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Audit observaions

This topic has 3 replies, 2 voices, and was last updated 4 years ago by Kim Smith.

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March 16, 2020 at 12:49 pm #565309
jimjay
Participant
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I understand its common audit practice for auditors to discuss findings with management before including them in the management letter.
Where can i find this documented ?
March 16, 2020 at 1:03 pm #565310
Kim Smith
Keymaster
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Communicating deficiencies in internal control to TCWG and management is ISA 265 – page 44 of our notes.
March 16, 2020 at 1:41 pm #565311
jimjay
Participant
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Thanks, this has really answered my question.
March 16, 2020 at 2:19 pm #565312
Kim Smith
Keymaster
- Topics: 130
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You’re welcome!
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