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.

Type

Web resource

Intellectual base

Web

Link

https://pcaobus.org/oversight/standards/auditing-standards/details/AS1305

Cited from

systems_cybernetics

Cited by

1 citation across 1 artifact.

Each citation links to the sentence it supports in the citing article.

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.

Verification

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