6.6 During the planning stages of an attestation engagement , auditors should communicate to officials of the audited entity and to individuals requesting or contracting for the services information regarding the nature and extent of testing and reporting , including any potential restriction of reports associated with the different levels of assurance services , to reduce the risk that the needs or expectations of the parties involved may be misinterpreted .
Auditors should talk to officials of the audited entity and to those requesting services information regarding the testing and reporting .