Statements on Auditing Standards



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This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he appropriate recipient of the communication. This Statement also provides guidance on establishing, between the auditor and client, agreed-upon criteria for identifying and reporting additional matters beyond those required by this Statement

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Auditing, Internal -- Standards -- United States


Accounting | Taxation


Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Communication of internal control related matters noted in an audit; Statement on auditing standards, 060



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