It is important that the external auditor have a constructive and detailed dialogue with the audit committee on important aspects of the audit.

Question

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It is important for the external auditor to have a constructive and detailed dialogue with the audit committee to ensure transparency, understanding, and agreement on important aspects of the audit such as materiality, risks, and accounting treatments. This helps to enhance the quality of the audit and strengthen the independence of the auditor.

It Is Important That the External Auditor Have a Constructive