include all the correspondence auditors use with auditee personnel, officers, and third parties to conduct the audit;

Fantastic news! We've Found the answer you've been seeking!

Question:

include all the correspondence auditors use with auditee personnel, officers, and third parties to conduct the audit; communication with management and those charged with governance includes the engagement letter, summary of planning, internal control deficiencies ("management letter"), management representation letter, and significant audit findings summary; communication with third parties includes confirmation letters from creditors, debtors, and lawyers.

Substantive procedures

Analytical procedures

Lead sheets

Auditor communications