Chapter 6 — Audit Considerations 6.1 Introduction 6.2 Independence Considerations 6.2.1 Conflict and Independence Review Procedures 6.2.2 Audit Committee Preapproval Requirements and Other Communications 6.3 Rotation of Audit Partners 6.4 Restriction on Company’s Employment of Former Audit Personnel 6.5 Legal Protective Clauses in Engagement Letters 6.6 Changes in Auditors 6.6.1 Considerations Related to Dividing Responsibility for an Audit 6.7 Completing Audits and Reviews 6.7.1 Audit Readiness and Completion 6.7.2 Audit Planning and Risk Assessment Process 6.7.3 Related-Party Transactions 6.7.4 Audit Confirmations 6.7.5 Concluding Procedures 6.7.6 Communications With Management and Audit Committees 6.7.7 Interim Reviews 6.8 Consents 6.9 Other Financial and Nonfinancial Information 6.10 Comfort Letters 6.11 Internal Control Over Financial Reporting 6.11.1 Management and Auditor Attestations 6.11.2 Auditors’ Testing of Controls in a PCAOB Audit