Page 4 - Additional slides

3. ISA 260

• Communication of Significant Findings from the Audit – (what affects the form

and content of the auditor’s report).

• To inform those charged with governance where auditor’s report may differ

from expected form and content or may include additional information the

audit;

 (modifications, GC, KAM, Emphasis or Other Matter).

• Communication of the planned timing and scope, significant findings and

independence for listed entities.

• Two way process, auditor is responsible for opinion and audit does not relieve

management of own duties.

4