AU-C 265, Communicating Internal Control Related Matters Identified in an Audit, establishes requirements for making internal control communications to your clients. PPC's Guide to Internal Control Communications gives you everything you need to comply with those requirements when communicating internal control deficiencies identified during your audit engagements. The Guide includes detailed discussions and analysis of the authoritative standards, practice aids, case studies with illustrative documentation, and hundreds of illustrative internal control comments categorized by audit area or internal control component to help you find just the right one.
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