[snowwing3731]

NINJA Question –

Could someone plz help explain why C is not correct? I feel B and C are both correct. Thanks.

Which of the following statements is correct about an auditor’s required communication with those charged with governance?

A.

Any matters communicated to those charged with governance also are required to be communicated to the entity’s management.

Correct B.

The auditor is required to inform those charged with governance about significant errors discovered by the auditor and subsequently corrected by management.

C.

Disagreements with management about the application of accounting principles are required to be communicated in writing to those charged with governance.

D.

Weaknesses in internal control previously reported to those charged with governance are required to be communicated to those charged with governance after each subsequent audit until the weaknesses are corrected.

[okcpa2015]

If the disagreement about something is “trivial” there is no need to get those charged with governance involved. In fact, if it is so minor management might not have to even adjust the financial statements for a unmodified opinion.

That answer is kinda like the “always” or “never” type of answers, which are typically the incorrect or false ones.

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[Author]

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