During an audit, auditors communicate numerous elements to management and the audit committee including, but not limited to: critical accounting estimates, contentious matters, and evaluation of the company's ability to continue as a going concern, uncorrected and corrected misstatements and an evaluation of the company's financial reporting (including internal control). When doesAS 1301: Communications with Audit Committee instruct auditors to make the above communications to the audit committee? What factors should the audit team consider when timing their communications to the audit committee? Then, based on AS 1301 and/or our class discussion, what things are the audit team likely to communicate to the audit committee? Name at least 3 things.