Text: 7.32 Auditors should communicate information about the specific nature of the audit, as well as general information concerning the planning and conduct of the performance audit, to the various parties involved in the audit to help them understand the objectives, time frames, and any data needs.
Entailment: Auditors should communicate information about their audit and also general information about the planning and conduct of the audit.
Contradiction: Auditors should communicate information about their audit but not provide general information about the planning and conduct of the audit.