(SSAA129/25) Surgent’s Effective Communications with Management and Those Charged with Governance
As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management...
Credit Hours: 2