What matters must the auditor communicate regarding the audit of Cd One Price Cleaners?

According to Cd One Price Cleaners' 2025 Franchise Disclosure Document, the auditor is required to communicate with those charged with governance. This communication includes the planned scope and timing of the audit. This allows for transparency and understanding of the audit process from the outset.

Furthermore, the auditor must communicate significant audit findings. These findings are crucial for understanding the financial health and stability of Cd One Price Cleaners. Significant findings could include issues with accounting practices, internal controls, or potential risks to the company's financial standing.

Finally, the auditor is obligated to communicate certain internal control related matters that were identified during the audit. Internal controls are the processes and procedures designed to ensure the accuracy and reliability of financial reporting. Any weaknesses or deficiencies in these controls that are discovered during the audit must be reported, as they could have implications for the accuracy of the financial statements.