Question

Communications between the auditor and those charged with governance should include all of the following except:

a. A summary of specific audit procedures used.
b. Significant audit adjustments.
c. Consultations with other accountants.
d. Major issues discussed with management before the auditor was retained.

Answer 1

Communications between the auditor and those charged with governance should include all of the following except a summary of specific audit procedures used

Step-by-step explanation:

Communications between the auditor and those charged with governance should include all of the following except:

1. A summary of specific audit procedures used. This is not typically included in the communications between the auditor and those charged with governance, as it is more relevant to the audit report itself.
2. Significant audit adjustments. These adjustments should be discussed in the communications between the auditor and those charged with governance as they may impact the financial statements.
3. Consultations with other accountants. This is an important aspect of the auditor's work and should be included in the communications.
4. Major issues discussed with management before the auditor was retained. These issues should be discussed to ensure a thorough understanding of the organization and its operations.