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Answers - ACCA Global
AnswersFundamentals Level Skills Module, Paper F8 (INT)Audit and Assurance (International)June 2013 Answers1(a)(i)Importance of reporting to those charged with governanceIn accordance with ISA 260 communication with those charged with Governance, it is important for the auditors toreport to those charged with governance as it helps in the following ways:(1) It assists the auditor and those charged with governance in understanding matters related to the audit, and indeveloping a constructive working relationship. This relationship is developed while maintaining the auditor sindependence and objectivity. (2) It helps the auditor in obtaining, from those charged with governance, information relevant to the audit.
Fundamentals Level – Skills Module, Paper F8 (INT) Audit and Assurance (International) June 2013 Answers 1(a)(i)Importance of reporting to those charged with governance In accordance with ISA 260 Communication with Those Charged with Governance, it is important for the auditors to report to those charged with governance as it helps in the following ways:
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