Lesson: Introduction to Engagement Communication

This lesson delves into the crucial aspect of engagement communication, discussing the interactions between auditors, management, and those charged with governance. It highlights the significance of effective communication in every situation, regardless of company size or governance structure, and examines how different considerations arise when those charged with governance are also involved in the company's management. The lesson also acknowledges the necessity of maintaining constant communication during an audit to ensure its effectiveness and timeliness. Lastly, an overarching framework for communication with those charged with governance is provided, along with specific matters to be communicated.