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ASA 260 Communication of Audit Matters with Those Charged with Governance

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Main Features 
This Auditing Standard establishes mandatory requirements and provides explanatory guidance on communication of audit matters arising from the audit of the financial report between the auditor and those charged with governance of an entity. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
This excerpt is taken from ASA 260, which is available for download on the AUASB website (PDF).