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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

40 of 151

THE NATURE OF AUDITING

Communication of audit results

The auditor prepares a written (and sometimes oral) report summarizing audit findings and recommendations, with references to supporting evidence in the working papers.

Report is presented to:

Management

The audit committee

The board of directors

Other appropriate parties

After results are communicated, auditors often perform a follow-up study to see if recommendations have been implemented.

Communicating Audit Results

Evaluating Evidence

Collecting Evidence

Planning

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