Which of the Following Statements Is Correct Concerning an Auditor's

question 62

Multiple Choice

Which of the following statements is correct concerning an auditor's required communication with those charged with governance?

• A)This communication is required to occur before the auditor's report on the financial statements is issued.
• B)This communication should provide timely observations arising from the audit that are significant to the financial reporting process.
• C)Any significant matter communicated to those charged with governance also should be communicated to management.
• D)Significant audit adjustments proposed by the auditor and recorded by management need not be communicated to those charged with governance.

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