This lesson explains the concept of restricted user reports, which are created for specific circumstances and should not be used by anyone other than the intended recipients. Examples of situations that may warrant a restricted report include specialized or customized engagements or when a report is intended for internal purposes. The lesson also discusses the concept of "byproduct reports," which are communications made during an audit but not included in the final deliverable. The importance of restricting these byproduct reports is emphasized, as they might be misleading if read by an unintended audience. Nick Palazzolo highlights the necessity of stating clearly in the communication that it is meant solely for the intended recipients and should not be used by anyone else.
This video and the rest on this topic are available with any paid plan.
See Pricing