[AU-C 560] 이전 감사인의 작업에 문제를 발견했을때 -Contact the Client

■ A meeting of the three parties should be requested.

그리고 이 Meeting은 the Client가 주선한다.

 

- Request the Client to arrange a meeting among the three parties to resolve the matter.

 

 

■ Because the prior year’s financial statements appear to require restatement, the auditor should discuss the matter with the predecessor auditor.

 

■ (S)he should communicate any information that the predecessor auditor may need to meet the responsibilities imposed by AU-C 560, Subsequent Events and Subsequently Discovered Facts.