Effective communication with a client is important to the overall success of an audit.

During this course, you will cover the various pieces of written communication required by the auditing standards at different stages of the audit, including:

  • The audit engagement letter
  • Communications to those charged with governance
  • The communications required when specific circumstances exist
  • The requirements of a written management representation letter

Learning objectives

  • Explain the benefits of good written communication between the auditor and the client.
  • Determine the various types of written communication between auditors and clients relevant to audit engagements.
  • Meet the requirements of the auditor in terms of timing and content of written client communications.
  • Implement the appropriate actions for an auditor where the management representation cannot be obtained or where its contents are inconsistent with the audit findings.


This course is suitable for auditors and public practitioners.

365 Days