[barelystayingsane]

Hey, guys! I’ve noticed Becker has a tendency to use “reporting” and “communicating” interchangeably in its notes and questions on internal control deficiencies. I interpret “reporting” as including information about internal controls in the audit report that goes to third parties, while “communicating” is just telling management and the audit committee in a written communication. Is the actual exam very clear about what they’re asking for?

Thanks!

[Anonymous]

To answer your question, yes, the exam is specific between “reporting” and “communication.”

If the question asks for something about “communication with ____ on internal control” it is important to note that this will be restricted use.

If the question asks for something about “Report on internal control” then use will not be restricted.

[Anonymous]

To answer your question, yes, the exam is specific between “reporting” and “communication.”

If the question asks for something about “communication with ____ on internal control” it is important to note that this will be restricted use.

If the question asks for something about “Report on internal control” then use will not be restricted.

[Author]

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