The Communication ProcessThe Communication Process

The Communication Process

Establishing the Communication Process

1. The auditor shall communicate with those charged with governance the form, timing and expected general content of communications. (Ref: Para. A28‑A36)

Forms of Communication

1. The auditor shall communicate in writing with those charged with governance regarding significant findings from the audit if, in the auditor’s professional judgement, oral communication would not be adequate. Written communications need not include all matters that arose during the course of the audit. (Ref: Para. A37‑A39)

Aus 19.1 If the auditor is concerned that a written report intended for those charged with governance has not been, or may not be, distributed to all members of that group, the auditor shall endeavour to ensure all members are appropriately informed of the contents of the report.

1. The auditor shall communicate in writing with those charged with governance regarding auditor independence when required by paragraphs 17 and Aus 17.1 of this Auditing Standard.

Timing of Communications

1. The auditor shall communicate with those charged with governance on a timely basis. (Ref: Para. A40‑A41)

Adequacy of the Communication Process

1. The auditor shall evaluate whether the two‑way communication between the auditor and those charged with governance has been adequate for the purpose of the audit. If it has not, the auditor shall evaluate the effect, if any, on the auditor’s assessment of the risks of material misstatement and ability to obtain sufficient appropriate audit evidence, and shall take appropriate action. (Ref: Para. A42‑A44)