If the auditor intends to use an "emphasis of matter" paragraph or an "other matter" paragraph or to issue a modified report,the auditor
A)must communicate that information to those charged with governance after the audit report is issued
B)should communicate that information to those charged with governance before the audit report is issued
C)must communicate that information to those charged with governance before the audit report is issued
D)could communicate that information to those charged with governance after the audit report is issued

Question

Quizplus · Accepted Answer

The auditor must communicate with those charged with governance before the audit report is issued if they intend to use an "emphasis of matter" paragraph, an "other matter" paragraph, or to issue a modified report. This is to ensure that those responsible for governance are aware of significant matters affecting the audit report before it is finalized and issued.

If the Auditor Intends to Use an "Emphasis of Matter