am I answering this question completely? ..........................,....................... What are the auditor's responsibilities to communicate information to the audit committee under PCAOB standards? If the auditor discovers that the audit committee routinely ignores such communications especially when they are critical of management's use of GAAP and the financial statements, what steps might the auditor take at this point? Auditing standard 16 section 23 of the PCAOB standards dictates that the auditor has a responsibilityto communicate information to the audit committee if they are to encounter any complications during an audit. This can include company personnel consistently being unavailable or management withholding or significantly delaying needed information for the performance of the audit. (Ethical responsibility exercise) In the event that the audit committee ignores such communications routinelyThe auditor should inform one step above the audit committee as this could be seen as an illegal act. (Pg 273)