AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements.¶
Public Company Accounting Oversight Board. AS 1305: Communications About Control Deficiencies in an Audit of Financial Statements.
Cited by¶
1 citation across 1 artifact.
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Primes¶
- Diagnostically Inert Signal
- Audit findings: "material control deficiency" without root-cause decomposition, so the audited entity must invent a remediation plan without the auditor's diagnostic basis.
This sourceGoverns how auditors must communicate significant deficiencies and material weaknesses in writing — the standard context for findings that announce a 'material control deficiency' without root-cause decomposition the audited entity needs to remediate.
- Audit findings: "material control deficiency" without root-cause decomposition, so the audited entity must invent a remediation plan without the auditor's diagnostic basis.
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