[试题]

(c) You have been making preliminary inquiries regarding matters arising from the previous year’s audit of Di Rollo.

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:

B.riefly describe various criteria against which the effectiveness of a management letter may be assessed.(7 marks)

参考答案与解析:

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