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AUDITING AND ITS ROLE IN CORPORATE GOVERNANCE
www.oecd.orgCorporate Governance Defined §International Standard on Auditing (ISA) 260: “Communications of Audit Matters with Those Charged with Governance” §Governance is the term used to describe the role of persons entrusted with the supervision, control, and direction of an entity. §Depending on the jurisdiction, different bodies may have
AUDITING AND ITS ROLE IN CORPORATE GOVERNANCE
www.oecd.org©2005 Deloitte Touche Tohmatsu 2 Corporate Governance Defined §International Standard on Auditing (ISA) 260: “Communications of Audit Matters with Those Charged with Governance” §Governance is the term used to describe the role of persons entrusted with the supervision, control, and