高顿网校USCPA责任小编在此为各位考生奉上3月2日每日考点解析如下，希望能够给大家带来帮助！
　　Topic: audit communication
　　Content:
　　Communication with those charged with governance 有一两道
　　一道关于required communication
　　考点解析:
　　Communication to those charged with governance:
　　1. orally or in writing
　　2. content
　　audit responsibilities under GAAS
　　planned scope and timing of the audit
　　significant findings from the audit
　　(significant difficulties, uncorrected misstatement, disagreement, management’s consultant, independence, significant issues discussed)
　　Sample Question
　　Which of the following statements is correct concerning an auditor’s required communication with those charged with governance of an audit client?
　　a. This communication is required to occur before the auditor’s report on the financial statements is issued.
　　b. This communication should include discussion of any significant disagreements with management concerning the financial statements.
　　c. Any significant matter communicated to the audit committee also should be communicated to management.
　　d. Significant audit adjustments proposed by the auditor and recorded by
　　management need not be communicated to those charged with governance.

　　高顿网校搜集整理了USCPA考试历年真题汇总，来帮助想要报考USCPA考试的考生，预祝大家取得优异成绩！进入题库>>