Artículo 19. Inquiring of the Audit Committee, Management, and Others within the Company about the Risks of Material Misstatement

.54 The auditor should inquire of the audit committee, or equivalent (or its chair), management, the internal audit function, and others within the company who might reasonably be expected to have information that is important to the identification and assessment of risks of material misstatement. Note: The auditor's inquiries about risks of material misstatement should include inquiries regarding fraud risks. .55 The auditor should use his or her knowledge of the company and its environment, as well as information from other risk assessment procedures, to determine the nature of the inquiries about risks of material misstatement.