Transcription of INTERNATIONAL STANDARD ON AUDITING 265 …
{{id}} {{{paragraph}}}
Example: confidence
INTERNATIONAL STANDARD ON AUDITING 265 …
ISA 265 237 AUDITING INTERNATIONAL STANDARD ON AUDITING 265 communicating deficiencies IN internal control TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 3 Effective Date .. 4 Objective .. 5 Definitions .. 6 Requirements .. 7 11 Application and Other Explanatory Material Determination of Whether deficiencies in internal control Have Been Identified .. A1 A4 Significant deficiencies in internal control .. A5 A11 Communication of deficiencies in internal control .. A12 A30 INTERNATIONAL STANDARD on AUDITING (ISA) 265, communicating deficiencies in internal control to Those Charged with Governance and Management should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with INTERNATIONAL Standards on AUDITING .
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT 239 ISA 265 AUDITING Definitions 6. For purposes of the ISAs, the following terms have the meanings attributed
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: