communication with those charged with governance excluding internal control matters1 [AUD] Communication with those charged with governance 1. IC related matter > to mgt. BOD - in writing - not required to find deficiency - no more than 60 days, an audit report released date Likelihood Magnitude Control Deficiency not included Any oral/written > mgt(NP only) Significant Deficiency More than remote = reasonably possible More than consequential written > mgt/bod Material Weakness Material written > mgt/bod * IC 하면서 발견되기도 함. IC 할 의무는 없.. 2024. 2. 23. 이전 1 다음 반응형
