Transcription of Communicating Internal Control Related Matters …
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Communicating Internal Control Related Matters …
Communicating Internal Control1843AU Section 325 Communicating Internal Control RelatedMatters Identified in an Audit(Supersedes SAS No. 112.)Source: SAS No. for audits of financial statements for periods ending on or afterDecember 15, 2009. Earlier implementation is section establishes standards and provides guidance on commu-nicating Matters Related to an entity's Internal Control over financial reportingidentified in an audit of financial statements. It is applicable whenever an au-ditor expresses or disclaims an opinion on financial statements. In particular,this section defines the termsdeficiency in Internal Control ,significant deficiency,andmaterial weakness. provides guidance on evaluating the severity of deficiencies in internalcontrol identified in an audit of financial statements.
nicating matters related to an entity's internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an au-ditor expresses or disclaims an opinion on financial statements. In particular, this section • defines the terms deficiency in internal control, significant deficiency,
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