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From Practice Alert 2000-2: Quality of Accounting Principles-Guidance
for Discussions with Audit Committees . Copyright © 2000 by the
American Institute of Certified Public Accountants, Inc., New York , New
York . All rights reserved.
Practice Alert 2000-2 is intended to provide auditors with information
that will assist them in preparing for and participating in discussions with
audit committees and is provided here to show how management and the auditor
may implement the three core communication considerations in the areas of:
- Manner of Communications
- Timeliness of Communications
- Relevance of Issues Discussed
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