Where would the auditor make mention of issues noted during audit procedures that are not of audit significance?
A)Engagement letter.
B)Management letter.
C)Representation letter.
D)Attorney letter.

Question

Quizplus · Accepted Answer

Issues noted during audit procedures that are not of audit significance would be included in the management letter. The engagement letter is issued before the audit to define the terms of the engagement. The representation letter is used to obtain written representations from management regarding the financial statements. The attorney letter is used to verify or request information related to litigation, claims, and assessments.

Where Would the Auditor Make Mention of Issues Noted During