Professional standards require the auditor to communicate certain matters pertaining to the audit to those charged with governance. This communication would normally include all of the following except:
A) disagreements with management.
B) audit adjustments.
C) specific audit procedures performed.
D) material uncertainties that may cast doubt on the entity's ability to continue as a going concern.

Question

Quizplus · Accepted Answer

Communicating specific audit procedures performed is generally not required as part of the auditor's communication to those charged with governance. The focus is usually on significant findings, disagreements with management, audit adjustments, and material uncertainties related to the entity's ability to continue as a going concern.

Professional Standards Require the Auditor to Communicate Certain Matters Pertaining