Thomson Tax & Accounting's PPC brand has issued a guide to help auditors cope with Statement on Auditing Standards No. 112, "Communicating Internal Control Related Matters Identified in an Audit."
"PPC's Guide to Internal Control Communications - Applying SAS No. 112" guides auditors through the evaluation and classification of internal control deficiencies, as well as the preparation of critical communications. The guide includes hundreds of illustrative communications examples, along with practice aids to assist with classification and aggregation.
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