Auditor's required communication with those charged with governance should include ...

Auditor's required communication with those charged with governance should include management changes in the application of significant accounting policies. Additionally, the material, corrected misstatements that were identified by procedures via the audit. 

In a somewhat related note, when communicating significant deficiency to the audit committee, evidence of lack of objectivity by those who are responsible in accounting decisions should in fact be communicated.

Moreover, what should also be communicated are significant errors discovered by the auditor and subsequently corrected by management.

​cc. Audit