anchor: 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.
positive: Auditors should talk to officials of the audited entity and to those requesting services information regarding the testing and reporting.
negative: To increase the risk that needs or expectations of those involved is misinterpreted, auditors are uncommunicative.