Communications with those charged with governance - ISA 260

 The communication of auditors with those charged with governance is very important in audit process and   helps in communicating the responsibilities of the auditor in relation to the financial statement audit, obtaining from those charged with governance information and communicating significant findings.

ISA 260  deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements.  It defines objectives and requirements of auditor communications with those charged with governance.

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