Management Letter (Audit Communication)
Definition: Auditor's communication of control deficiencies and other matters
Auditor's communication of control deficiencies and other matters
CategoryAudit Report
Acct. TypeAuditing
AudienceInternal / Board
FrequencyAnnual
StandardAICPA AU-C 260, 265
IssuerAICPA / PCAOB
JurisdictionUnited States
RegulatoryOfficial Website
External Links
- Management letter — Wikipedia