Communications between the auditor and those charged with governance should include all of the following except:
A) a summary of specific audit procedures used.
B) significant audit adjustments.
C) consultations with other accountants.
D) major issues discussed with management before the auditor was retained.

Question

Quizplus · Accepted Answer

Auditors are not required to provide a summary of specific audit procedures used to those charged with governance. The focus is on significant findings and issues, not the detailed procedures.

Communications Between the Auditor and Those Charged with Governance Should