Professional standards require the auditor to communicate certain matters pertaining to the audit to those who have responsibility for overseeing the financial reporting process. This communication would normally include all of the following except:
A) the auditor's responsibility under GAAS.
B) specific audit procedures performed.
C) significant audit adjustments.
D) difficulties encountered in performing the audit.
E) significant accounting policies.

Question

Quizplus · Accepted Answer

Specific audit procedures performed are generally not communicated to those responsible for overseeing the financial reporting process unless they are directly related to significant findings or issues. The communication typically focuses on the auditor's responsibilities, significant adjustments, difficulties encountered, and significant accounting policies.

Professional Standards Require the Auditor to Communicate Certain Matters Pertaining