(c) You have been making preliminary inquiries regarding matters arising from the previous

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It has been revealed that no action has been taken in response to the management letter prepared by the previous

auditors. Di Rollo’s management has explained that this was because it was ‘poorly prepared’ and ‘unhelpful’.

Required:

Briefly describe various criteria against which the effectiveness of a management letter may be assessed.

(7 marks)

参考答案:

(c) Management letter effectiveness criteriaTutorial note: Candidates at this level must know that a management letter is a letter of weakness (also called post-auditletter). NO marks will be awarded for consideration of any other letters (e.g. management

ACCACAT