- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section 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 or disclaims an opinion on financial statements. In particular,
• defines the terms deficiency in internal control, significant deficiency,
and material weakness.
• provides guidance on evaluating the severity of deficiencies in internal
control identified in an audit of financial statements.
• requires the auditor to communicate, in writing, to management and
those charged with governance,1 significant deficiencies and material
weaknesses identified in an audit.