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Published in:
2018 | OriginalPaper | Chapter
21. Communications with Audit Committees
Author : Felix I. Lessambo
Published in: Auditing, Assurance Services, and Forensics
Publisher: Springer International Publishing
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Abstract
The communication between the auditor and the audit committee is meant to encourage effective two-way communication between the auditor and the audit committee throughout the audit to assist in understanding matters relevant to the audit. Unless otherwise states, such a communication can either be oral or in writing. In either case, the auditor shall document the communication in the work papers.