What is the auditor's responsibility regarding significant audit findings for Carbones Pizzeria?

According to the 2025 FDD, the auditor for Carbones Pizzeria is required to communicate with those charged with governance regarding the planned scope and timing of the audit. This communication extends to significant audit findings and certain internal control-related matters identified during the audit. This ensures that key stakeholders are informed about important aspects of the audit process and its outcomes.

For a prospective Carbones Pizzeria franchisee, this indicates that the franchisor's financial audits are subject to scrutiny and that any significant issues discovered during the audit are communicated to relevant parties. This transparency can provide a level of assurance regarding the financial health and stability of the franchise system. It also suggests that internal controls are reviewed, although the auditor does not express an opinion on their effectiveness.

This communication helps maintain accountability and allows for timely corrective actions if any deficiencies are found. While the auditor does not provide an opinion on the effectiveness of the company's internal controls, the communication of identified issues promotes better governance and oversight. Franchisees can take comfort in knowing that financial audits are thorough and that significant findings are brought to the attention of those in charge.