Why auditors need read minutes of meeting?

Auditors need to read minutes of meetings to gain insights into the organization's decision-making processes and governance practices. These minutes provide evidence of discussions, approvals, and actions taken by management and the board, which can highlight potential risks or areas of concern. Understanding these dynamics helps auditors assess compliance with policies and regulations, ensuring that financial statements accurately reflect the organization's operations and commitments. Additionally, it aids in identifying any related-party transactions or conflicts of interest that may require further scrutiny.