Understanding the Entity and Its Environment and Assessing ...

Auditing Standards 145 Issued by the Auditing Standards Board ... — Section 265, Communicating Internal Control Related Matters Identified in an Audit [AICPA, Professional Standards, AU-C sec. 265] ... Deficiencies in the auditor’s risk assessment procedures is a common issue identified by practice

  Internal, Control, Deficiencies, Auditing, Communicating, Communicating internal control