} Communication with those charged with governance | ICAEW
ICAEW.com works better with JavaScript enabled.

Continue reading

Communication with those charged with governance in an ISA audit

This guide outlines the IAASB requirements on communicating with those charged with governance in an ISA audit. The guide answers common questions from auditors on meeting these requirements, including: how to apply them to smaller entities and how to decide which deficiencies are significant. This guidance is particularly important for auditors applying ISA 260 (Revised) and ISA 265.