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Question 269

Which of the followings statements describes a best practice regarding assurance engagement communication activities?

All assurance engagement observations should be communicated to the audit committee.

All assurance engagement observations should be included in the main section of the engagement communication.

During the "communicate" phase of an assurance engagement, it is best to define the methods and timing of engagement communications.

A detailed escalation process should be developed during the planning stage of an assurance engagement.

Correct Answer: C

During the 'communicate' phase of an assurance engagement, it is best to define the methods and timing of engagement communications. This is because communication strategies should be established early to ensure that all relevant parties are informed appropriately and in a timely manner. This preparatory work typically occurs as part of the communication phase, not during the planning stage, which is focused on developing the overall plan and scope of the engagement.

Discussion

John1237

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John1237

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herdintche

Neden C değil?

John1237

Option C : It's not during the "communication" phase (but rather during the planning stage) that it is best to define the methods and timing of engagement communications.