Due to auditor-client confidentiality, auditing standards do not require the auditor to document the nature of communications about fraud made to management, the audit committee, or with others.

Question

Quizplus · Accepted Answer

Auditing standards actually require the auditor to document the nature of communications about fraud made to management, the audit committee, or with others. This documentation of communication regarding fraud is important as it provides evidence of the auditor's responsibility and the results of their work in relation to fraud.

Due to Auditor-Client Confidentiality, Auditing Standards Do Not Require the Auditor