Does AU-C 265 apply if the auditor is performing an audit of internal control that is integrated with the audit of the financial statements?

AU-C 265, “Communicating Internal Control Related Matters Identified in an Audit,” provides guidance to auditors on communicating deficiencies in internal control to management and those charged with governance when performing an audit under AICPA auditing standards. Visit the AICPA website (www.aicpa.org) and
select “Research.” Next select “Standards” from the dropdown menu and then “Audit
and Attest Standards.” Use the Clarified Statements on Auditing Standards. Read the
auditing standard to answer the following questions.
a. Does AU-C 265 apply if the auditor is performing an audit of internal control that is
integrated with the audit of the financial statements?
b. To whom should the auditor communicate material weaknesses and significant defi-
ciencies? How and when should these be communicated?
c. To whom should the auditor communicate other deficiencies? How may they be
communicated?
d. Can the auditor communicate that no material weaknesses or significant deficiencies were identified? Explain.

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