Page 212 - Microsoft Word - 00 IWB ACCA F7.docx
P. 212
Chapter 10 3 4
Reporting to those charged with
governance
ISA 260 (Revised) Communication with Those Charged with Governance and ISA
265 Communicating Deficiencies in Internal Control to Those Charged with
Governance and Management, require the external auditor to engage in
communications with management.
6.1 Objectives of communications
To communicate the responsibilities of the auditor and an overview of the scope
and timing of the audit.
To obtain information relevant to the audit.
To report matters from the audit on a timely basis.
To promote effective two-way communication.
208
