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INTERNATIONAL STANDARD ON AUDITING 265 …

INTERNATIONAL STANDARD ON AUDITING 265 …

www.ifac.org

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT ISA 265 238 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s

  Internal, Deficiencies, Those, Communicating, Charged, Communicating deficiencies in internal, Those charged

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