CGOV.10:4.3 - Enable the engagement without taking over its conclusion

Provide the materials, responsible participants and access needed for the agreed work. The auditor determines and performs the professional procedures required for the conclusion. Management remains responsible for the underlying statements, controls or activities assigned to it.

Allow concerns and limitations to reach the appropriate governing recipient, including a route protected from the participants whose work is being examined. Obtain clarification where the report’s question or basis is misunderstood. Do not pressure the provider to remove a material qualification merely to make the report easier to present.

When several providers contribute, identify their different coverage and any justified reliance between them. Two reports using the same underlying inspection do not create two independent observations. Coordination can prevent duplicate work while preserving the responsibility for each conclusion.