Communicating Internal Control Related Matters Identified in an Audit

摘要

1. This Statement on Auditing Standards (SAS) establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses an opinion on financial statements (including a disclaimer of opinion). In particular, this SAS: 1. Defines the terms significant deficiency and material weakness. 2. Provides guidance on evaluating the severity of control deficiencies identified in an audit of financial statements. 3. Requires the auditor to communicate, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit.