When the auditor identifies opportunities for the client to make operational improvements in the internal control system,it will be communicated to the client's audit committee in the
A)management letter.
B)reportable conditions letter.
C)engagement letter.
D)audit report.

Question

Quizplus · Accepted Answer

Opportunities for operational improvements in the internal control system are typically communicated through the management letter, which is a letter addressed to the client's management and audit committee. The management letter highlights any areas of concern and provides recommendations for improvement. The reportable conditions letter is used to communicate significant deficiencies or material weaknesses in the internal control system, while the engagement letter outlines the terms of the engagement. The audit report is the final report issued by the auditor, summarizing the results of the audit.

When the Auditor Identifies Opportunities for the Client to Make