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

question 56

Multiple Choice

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

• A) Any matters communicated to those charged with governance are also required to be communicated to the entity's management.
• B) The auditor is required to inform those charged with governance about significant errors discovered by the auditor and subsequently corrected by management.
• C) The auditor does not have any requirement to communicate with anyone outside of management.
• D) Weaknesses in internal control previously reported to those charged with governance are required to be communicated to those charged with governance after each subsequent audit until the weaknesses are corrected.

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Definitions:

Impersonal Communication

Communication style characterized by a lack of personal connection, often involving formal, standardized messages.

E-bulletin Board

A digital platform that serves as a notice board for posting information, announcements, and discussions, accessible via the internet.

Upward Communication

The process of information flow from the lower levels of a hierarchy to the higher levels within an organization.

Nonthreatening Climate

An environment where individuals feel safe and are encouraged to express their ideas and concerns without fear of negative consequences.