PCAOB Auditing Standard No.16 requires the auditor to communicate with the audit committee all but:
A)Significant accounting policies and practices
B)Critical accounting practices and policies
C)Significant unusual transactions
D)The procedures followed by the auditor in evaluating evidence

Question

Quizplus · Accepted Answer

PCAOB Auditing Standard No.16 requires the auditor to communicate with the audit committee about significant accounting policies and practices, critical accounting practices and policies, and significant unusual transactions. However, the standard does not require the auditor to communicate the procedures followed in evaluating evidence, therefore option (D) is the correct answer.