Auditors should communicate information to officials of the audited entity and the individual contracting for the audit services regarding the nature and extent of planned testing and reporting on the subject matter or assertion.
Auditors communicate information to officials of those audited to let them know the extent of the audit.
Auditors do not take the time to talk to those being audited or their officials.
a woman held her child while she talked to a man
Two equestrians groom their horses.
The girls are dressed in red and white.
People are hiding the rags under the gymnasium floor because they are too lazy to throw them away.
A man is stomping on sand castles.
The kids are sitting on the couch.