Page 196 - Microsoft Word - 00 P1 IW Prelims.docx

Chapter 143 4

Matters to be communicated

2.1 General matters

 Auditor's responsibilities in relation to the audit.

 Planned scope and timing of the audit.

 Significant findings from the audit:

– Auditor's views about qualitative aspects of the entity's accounting
practices, policies, estimates and disclosures.

– Significant difficulties encountered during the audit, e.g. unavailability of
expected information.

– Significant matters discussed with management.

– Written representations requested.

– Circumstances that affect the form and content of the auditor's report, if
any including any expected modifications to the auditor's report and key
audit matters to be communicated in accordance with ISA 701
Communicating Key Audit Matters in the Independent Auditor’s Report.

– Other matters arising significant to the oversight of the reporting process.

 Auditor independence.

192