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)a summary of uncorrected misstatements.
C)consultations with other accountants.
D)major issues discussed with management before the auditor was retained.

Question

Quizplus · Accepted Answer

Communications between the auditor and those charged with governance typically do not include a summary of specific audit procedures used, as these are considered part of the auditor's proprietary methodology and detailed work process. The focus is usually on findings, conclusions, and significant issues.

Communications Between the Auditor and Those Charged with Governance Should