高頓網(wǎng)校USCPA責(zé)任小編在此為各位考生奉上3月2日每日考點(diǎn)解析如下，希望能夠給大家?guī)?lái)幫助！
　　Topic: audit communication
　　Content:
　　Communication with those charged with governance 有一兩道
　　一道關(guān)于required communication
　　考點(diǎn)解析:
　　Communication to those charged with governance:
　　1. orally or in writing
　　2. content
　　audit responsibilities under GAAS
　　planned scope and timing of the audit
　　significant findings from the audit
　　(significant difficulties, uncorrected misstatement, disagreement, management’s consultant, independence, significant issues discussed)
　　Sample Question
　　Which of the following statements is correct concerning an auditor’s required communication with those charged with governance of an audit client?
　　a. This communication is required to occur before the auditor’s report on the financial statements is issued.
　　b. This communication should include discussion of any significant disagreements with management concerning the financial statements.
　　c. Any significant matter communicated to the audit committee also should be communicated to management.
　　d. Significant audit adjustments proposed by the auditor and recorded by
　　management need not be communicated to those charged with governance.

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