Audit Communication Letter Template for Austria

1. Group Audit Considerations: Include when the audit involves a group structure or parent company requirements

2. Specific Regulatory Requirements: Include when entity is subject to special regulatory requirements (e.g., listed companies, financial institutions)

3. Use of Experts: Include when specialized experts will be needed during the audit

4. Prior Year Modifications: Include when there were modifications to prior year audit opinions that affect current approach

5. Digital Audit Procedures: Include when specific digital or remote auditing procedures will be employed

6. Non-Audit Services: Include when additional non-audit services are being provided alongside the audit

1. Schedule A - Detailed Fee Breakdown: Itemized breakdown of audit fees and payment schedule

2. Schedule B - Timing and Deliverables: Detailed timeline of audit phases and specific deliverables

3. Schedule C - Required Information List: Comprehensive list of documents and information required from the client

4. Schedule D - Team Structure: Key audit team members and their roles

5. Appendix 1 - Standard Terms and Conditions: Detailed terms and conditions of the audit engagement

6. Appendix 2 - Data Protection Requirements: Specific data protection and confidentiality provisions under Austrian law