INTERNATIONAL STANDARD ON AUDITING 705 …
the auditor shall communicate the matter to those charged with governance, unless all of those charged with governance are involved in managing the entity, 2 and determine whether it is possible to perform alternative procedures
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INTERNATIONAL STANDARD ON AUDITING 260 …
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naihc.netmisstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. $8',725 6 1$0
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