PHILIPPINE STANDARD ON AUDITING 260 (REVISED ...

PHILIPPINE STANDARD ON AUDITING 260 ( revised ) communication with those charged with GOVERNANCE (Effective for audits of financial statements for periods ending on or after December 15, 2016) CONTENTS Paragraph Introduction Scope of this PSA .. 1 3 The Role of communication .. 4 7 Effective Date .. 8 Objectives .. 9 Definitions .. Requirements 10 those charged with Governance .. 11 13 Matters to Be Communicated .. 14 17 The communication Process .. 18 22 Documentation .. Application and Other Explanatory Material 23 those charged with Governance .. A1 A8 Matters to Be Communicated .. A9 A36 The communication Process .. A37 A53 Documentation .. A54 Appendix 1: Specific Requirements in PSQC 1 and Other PSAs that Refer to Communications with those charged with Governance Appendix 2: Qualitative Aspects of Accounting Practices PHILIPPINE STANDARD on AUDITING (PSA) 260 ( revised ), communication with those charged with Governance, should be read in conjunction with PSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with PHILIPPINE Standards on AUDITING .

PSA 260 (REVISED), COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE. Requirements . Those Charged with Governance . 11. The auditor shall determine the appropriate person(s) within the entity’s governance structure with

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