What is the auditor required to communicate with those charged with governance regarding the audit of Healthsource Chiropractic?

According to Healthsource Chiropractic'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 Healthsource Chiropractic are aware of the audit's breadth and schedule.

Additionally, the auditor must communicate significant audit findings, which would encompass any material misstatements or irregularities detected during the audit process. This ensures transparency and allows the governing body to address any issues promptly.

Finally, the auditor is obligated to report certain internal control-related matters identified during the audit. This provides valuable insights into the effectiveness of Healthsource Chiropractic's internal controls and helps in identifying areas for improvement to safeguard the company's assets and financial reporting accuracy. These communications are crucial for maintaining the integrity and reliability of Healthsource Chiropractic's financial statements.