Example: stock market
265 communicating deficiencies in internal control
Found 2 free book(s)
Omnibus Statement on Auditing Standards 2019
us.aicpa.orgo section 265, Communicating Internal Control Deficiencies Identified in an Audit; o section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; o section 330, Performing Audit Procedures in Responses to Assessed Risks and Evaluating the Audit Evidence Obtained;
INTERNATIONAL STANDARD ON AUDITING 260 (REVISED ...
www.ifac.orgestablishes specific requirements regarding the , ISA 265 communication of significant deficiencies in internal control the auditor has identified during the audit to those charged with governance. Further matters, not required by this or other ISAs, may be