L20 Notes_Part_21 - Auditors may communicate to audit...

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Auditors must communicate to public company audit committees: The audit and non-audit services the auditor is providing to the entity and its related entities The auditor’s responsibilities under GAAS A summary of the audit approach Matters that have a significant effect on the qualitative aspects of accounting principles used in the entity’s financial reporting Confirmation of the auditor’s independence Total fees for audit and non-audit services
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Unformatted text preview: Auditors may communicate to audit committees: Annual report involvement by auditor Discuss significant accounting policies selected, & judgments made by management Auditor disagreements with management Auditor difficulties in performing the audit Managements consultations with other auditors Any discussions with management about reappointment SOX requires these disclosures to Audit Committee...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L20 Notes_Part_21 - Auditors may communicate to audit...

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