Page 390 - Auditing Standards
P. 390
As of December 15, 2017
procedures, such as possible accounting and auditing issues. The auditor should also inform the internal
auditors that all significant accounting and auditing issues identified during the audit should be brought to the
auditor's attention.
Effective Date
.28 This section is effective for audits of financial statements for periods ending after December 15,
1991. Early application of the provisions of this section is permissible.
Appendix - Consideration of the Internal Audit Function
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