What is the auditor required to communicate to those charged with governance regarding the audit of Monicals Pizza?

According to Monicals Pizza's 2025 Franchise Disclosure Document, the auditor is required to communicate certain information to those charged with governance. This communication includes the planned scope and timing of the audit, ensuring that those overseeing the financial reporting process are aware of the audit's extent and schedule.

Additionally, the auditor must report significant audit findings, which could include any material misstatements or irregularities discovered during the audit process. This ensures transparency and allows the governance body to address any issues promptly.

Finally, the auditor is obligated to communicate certain internal control-related matters identified during the audit. This provides insights into the effectiveness of Monicals Pizza's internal controls and helps the governance body to improve these controls where necessary. These communications are essential for maintaining the integrity and reliability of Monicals Pizza's financial reporting.