Correct, management meets with its auditor and discusses scope of work, auditor availability...
...the company is responsible to prepare and present their own financial statements as well as the MD&A, Notes, and the text/language to the 10K.
The company is obligated to provide the support, the auditor cannot go find it...
...this includes support sent directly from banks, the TA, contractors etc directly to the auditor and not from the issuer so they are not doctored.
Further, the issuer is to pay for the audit, in full before the audit consent is presented to avoid any violation of auditor independence.
The auditor can only rely upon the FASB Rules and the client.
If the client does not or cannot comply, the auditor is not at fault.
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