| 16. | The auditor shall communicate with those charged with governance: (Ref: Para. A16) |
| (a) | The auditor's views about significant qualitative aspects of the entity's accounting practices, including accounting policies, accounting estimates and financial statement disclosures. When applicable, the auditor shall explain to those charged with governance why the auditor considers a significant accounting practice, that is acceptable under the applicable financial reporting framework, not to be most appropriate to the particular circumstances of the entity; (Ref: Para. A17) |
| (b) | Significant difficulties, if any, encountered during the audit; (Ref: Para. A18) |
| (c) | Unless all of those charged with governance are involved in managing the entity: |
| (i) | Significant matters, if any, arising from the audit that were discussed, or subject to correspondence with management; and (Ref: Para. A19) |
| (ii) | Written representations the auditor is requesting; and |
| (d) | Other matters, if any, arising from the audit that, in the auditor's professional judgment, are significant to the oversight of the financial reporting process. (Ref: Para. A20) |
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