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A41 No

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INTERNATIONAL STANDARD ON AUDITING 260 …

INTERNATIONAL STANDARD ON AUDITING 260 …

www.ifac.org

A40-A41) COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE 219 ISA 260 AUDITING Adequacy of the Communication Process 22. The auditor shall evaluate whether the two-way communication between the auditor and those charged with governan ce has been adequate for the purpose *** Those Charged with Governance .