What is the auditor required to communicate to those charged with governance at Cinnaholic?

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

Additionally, the auditor must report significant audit findings to the governance. This would include any material misstatements detected, whether due to fraud or error, and any significant deficiencies in internal control. This communication ensures that those charged with governance are informed of any critical issues identified during the audit that could impact the accuracy and reliability of Cinnaholic's financial statements.

Finally, the auditor is also required to communicate certain internal control-related matters identified during the audit. While the auditor does not express an opinion on the overall effectiveness of Cinnaholic's internal control, any specific weaknesses or deficiencies discovered during the audit process must be brought to the attention of those charged with governance. This allows for timely corrective action to strengthen Cinnaholic's internal control environment.