Required Auditor Communications
After completing this course, the learner should be able to:
- Discuss the nature and purpose of required communications between financial statement auditors and reporting entity management and those charged with governance.
- Describe the required form of communication, depending on the nature of the identified matter.
- Explain circumstances when communications with outside third parties may be appropriate.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823