Surgent's Effective Communications with Management and Those Charged with Governance - On-Demand Webcast

Overview

As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)

Highlights

Coming soon!

Prerequisites

None

Designed For

Accountants who have a basic level of audit experience

Objectives

Describe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)
Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)
Describe other communications that need to be made outside the entity in certain circumstances
Create effective communications that enhance client service