Which of the following is NOT one of the communications that should be made by external auditors to the audit committee?
A) Accounting estimates
B) Threats to auditor independence and related safeguards to mitigate those threats
C) Significant deficiencies in audit procedures
D) The nature and scope of significant assumptions

Question

Quizplus · Accepted Answer

External auditors should communicate significant deficiencies in internal control and material weaknesses to the audit committee, but they do not need to communicate significant deficiencies in audit procedures. Accounting estimates, threats to auditor independence and related safeguards, and the nature and scope of significant assumptions are all important communications that external auditors should make to the audit committee.

Which of the Following Is NOT One of the Communications