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usually in professional or quality control issue question, i notice that some of the answers, we do have to recommend to improve internal control system(ICS) however isn’t this a management responsibiity ? leading to management threat ?
Can we recommend ways to improve the clients’ ICS ? when there’s management threat ?
See page 41 of the AA notes – the auditor will report significant deficiencies to those charged with governance (ISA 265) and other weakness to an appropriate level of management. See page 70 of the notes for details.
so in the question, this recommend is more of reporting deficiencies to TCWG, not literally recommending which can lead to ethical threat ?
Perhaps you could tell me which particular Q/A you are referring to so I can clarify.
sorry kim i think i misunderstood the question.
so basically auditor can recommend to TCWG the ways to protect from deficiencies but if auditors were to assist in implementing such “recommendations” then it creates management threat correct ?
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