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The document outlines the topics that would be discussed in reports to management arising from an audit. These include operational issues, matters arising from the audit, how the audit was conducted, times and dates, points of contact, the management letter outlining any weaknesses found, significant findings such as fraud, accounting issues, and modifications to the report. It also discusses engagement and management letters, adjustments and modifications made, the typical content of a management letter including control weaknesses, inefficiencies, new procedures, audit issues, and problems identified. Finally, it discusses communicating internal control significant deficiencies according to ISA 265 and ISA 260, including accounting policies, documentation, oral communications, and communicating any audit difficulties.Read less