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注冊會(huì)計(jì)師應(yīng)當(dāng)就其責(zé)任直接與治理層溝通
注冊會(huì)計(jì)師承擔(dān)對財(cái)務(wù)報(bào)表審計(jì)的責(zé)任可以減輕治理層的責(zé)任
注冊會(huì)計(jì)師應(yīng)當(dāng)和治理層溝通與其履行對財(cái)務(wù)報(bào)告過程監(jiān)督職責(zé)相關(guān)的重大事項(xiàng)
注冊會(huì)計(jì)師通常不專門為識別與治理層溝通的補(bǔ)充事項(xiàng)設(shè)計(jì)程序