[vanessa000abc]

I am using Becker 2012. I realize that there are three types of engagements relate to “internal control communication for non issuer”

1) internal control matters noted during an audit (the report is on a5-27 and the summary of communication of deficiencies in i/c on a5-26)

2)integrated Audit ( the report is on a5-37 and the summary of communication of deficiencies ini/c on a5-27)

3)Reporting on I/c(the report is on a-39 and the summary of communication of deficiencies in i/c on a5-38)

Here is my confusion.

First, In 2), is the communication summary in on a5-27 or a5-38? What about 3)?

Second, in 2), the report says” We are also responsible for communicating to mgt deficiencies that are of a lesser magnitude than a significant deficiency, and inform those charged with governance when such communication was made, ” Does that mean it also requires auditor to communicate control deficiency to those charged with governance ?

Third, on a5-48 d , it compares financial statement audit with audit of internal control, Does it compare 1) with 3) or 2) with 3) in my examples list above?

Please let me know what you think. Thank you very much.