alert to restrict report Flashcards
1
Q
auditor’s objective for a report
A
to restrict the use of the auditor’s written communication by including an alert when the potential exists for the auditors written communication to be misunderstood if taken out of the context of its intended use.
2
Q
include alert when
A
criteria is suitable to a limited number of users
criteria available only to the specified users
matters presented are a byproduct report (not the primary objective of the audit engagement)
may add parties if want to
3
Q
ex
A
other matter
this is intended solely for the info and use of xxxx and is not intended to be and should not be used by anyone other than specified parties
