What is the auditor's responsibility regarding the planned scope of the audit for Carbones Pizzeria?

According to the 2025 FDD, the auditor of Carbones Pizzeria's financial statements is required to communicate with those charged with governance. This communication includes discussing the planned scope and timing of the audit. Additionally, the auditor must report any significant audit findings and certain internal control-related matters identified during the audit.

For a prospective Carbones Pizzeria franchisee, this means that the audit process is transparent and overseen by an independent party. The auditor's communication with those in charge ensures that they are informed about the audit's scope, any important issues discovered, and any weaknesses in internal controls. This helps maintain the integrity and reliability of the financial information presented.

This requirement aligns with standard auditing practices, ensuring that financial audits are thorough and that key stakeholders are kept informed of the audit's progress and findings. The communication helps to promote accountability and transparency in the financial reporting process for Carbones Pizzeria.