Transcription of The Auditor’s Communication With Those Charged ... - AICPA
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The Auditor’s Communication With Those Charged ... - AICPA
The Auditor s Communication With Governance2083AU Section 380 The Auditor s Communication With ThoseCharged With Governance(Supersedes SAS No. 61.)Source: SAS No. for audits of financial statements for periods beginning on or afterDecember 15, section establishes standards and provides guidance on the audi-tor's Communication with Those Charged with governance in relation to an auditof financial this section applies regardless of an entity'sgovernance structure or size, particular considerations apply where all of thosecharged with governance are involved in managing an entity. This section doesnot establish requirements regarding the auditor's Communication with an en-tity's management or owners unless they are also Charged with a section has been drafted in terms of an audit of financial state-ments, but may also be applied, adapted as necessary in the circumstances, toaudits of other historical financial information when Those Charged with gover-nance have a responsibility to oversee the preparation and presentation of theother historical financial purposes of this Charged with governancemeans the person(s) with responsibil-ity for overseeing th
ronment, in identifying appropriate sources of audit evidence, and in providing information about specific transactions or events. ... Entity and Its Environment and Assessing the Risks of Material Misstatement, is relevant in deciding with whom to communicate matters.
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