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Compliance Attestation1603ATC Section 315 Compliance Attestation Source: SSA No. 18. Effective for practitioners\' examination reports on compliance with specified requirements and for practitioners\'
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AT-C Section 315 is a section of the auditing standards that pertains to communications between auditors and those charged with governance.
Auditors are required to file AT-C Section 315 when communicating with those charged with governance.
To fill out AT-C Section 315, auditors must document all communications with those charged with governance in the audit file.
The purpose of AT-C Section 315 is to ensure that auditors have clear and effective communication with those charged with governance.
AT-C Section 315 requires auditors to report all significant matters discussed with those charged with governance.
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