What matters must the auditor communicate regarding the audit of Carbones Pizzeria?

According to Carbones Pizzeria's 2025 Franchise Disclosure Document, the auditor is required to communicate with those charged with governance regarding several key aspects of the audit. These include the planned scope and timing of the audit, ensuring that those overseeing the company's governance are aware of the audit's extent and schedule.

Furthermore, the auditor must communicate any significant audit findings. This ensures that important issues discovered during the audit are brought to the attention of the relevant parties promptly. The auditor is also obligated to report on certain internal control-related matters identified during the audit. This involves highlighting any weaknesses or deficiencies in the company's internal controls that could impact financial reporting.

In essence, these communication requirements aim to promote transparency and accountability in the financial reporting process for Carbones Pizzeria. By keeping those in governance informed about the audit's progress, findings, and internal control matters, the auditor contributes to the overall integrity and reliability of the company's financial statements.