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Communicating Control Deficiencies: A Reminder About Auditor Responsibilities

In September 2008, the Auditing Standards Board [ASB] issued Statement on Auditing Standards [SAS] No. 115 [AU Section 325], entitled Communicating Internal Control Related Matters Identified in an Audit.  The provisions within SAS No. 115 became effective for audits of financial statements for periods ending on/after December 15, 2009, where the guidance could have been implemented earlier.