أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The auditor may discuss with the audit client the following factors:
* the overall audit strategy and timing of the audit including the limitation thereon or any additional requirements.
* Discussion with management often occur to facilitate the conduct and management of the audit engagement e.g to coordinate some of the planned audit procedures with the work of the entity's personnel.
* Arrangements to be made with the previous auditor e,g to review the previous auditor's working papers.