The auditor is responsible for communicating significant internal control deficiencies to the audit committee, or those charged with governance. This communication
A) may be oral or written.
B) must be oral.
C) must be written.
D) must be oral via direct communication.

Question

Quizplus · Accepted Answer

This communication must be written to ensure there is a formal record of the significant internal control deficiencies identified during the audit. This formal documentation is crucial for accountability and for the audit committee or those charged with governance to take appropriate corrective actions.

The Auditor Is Responsible for Communicating Significant Internal Control Deficiencies