12070922 Level II Training Book

Step 5: Communicating Results & Follow-Up • Verbal & written • Interim vs. final • Levels of management involved in communication • Whom to report to • Management responses • Encyclopedic coverage not desirable

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Findings should include: • What should be? (criteria)

• What is? (statement of condition)

• So what? (effect)

• Why did it happen? (cause)

• What should be done? (recommendation)

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BlueBird CPAs

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