DESCRIPTION
This module covers auditor communications, including the auditor’s report and communications with those charged with governance. Interactive activities and group discussion will provide participants with best practices for drafting and reviewing these critical communications.
LEARNING OBJECTIVES
- Summarize the requirements for the auditor’s report and required auditor communications under AU-C 260 and AU-C 265
- Analyze common reporting and wrap-up missteps to identify gaps between audit evidence, conclusions, and required communications
- Draft and review the auditor’s report and required audit communications in compliance with applicable professional standards

