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Auditing standards (AU 380) requires that the auditor communicate certain matters to those individual responsible for oversight of the financial reporting process if:

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2022-07-02
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Auditing standards (AU 380) requires that the auditor communicate certain matters to those individual responsible for oversight of the financial reporting process if:

  1. The entity has an audit committee or similar group
  2. The entity is a public company and subject to the SEC regulations
  3. All audit engagements
  4. Both a and b.
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