isa 260


What is Isa 260 (revised)?

  • International Standard on Auditing (ISA) 260 (Revised), Communication with Those Charged with Governance, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. 1.

What is ISO 260 13(a)?

  • PROPOSED INTERNATIONAL STANDARD ON AUDITING 260 (REVISED AND REDRAFTED) 13 (a) The auditor and those charged with governance in understanding matters related to the audit in context, and in developing a constructive working relationship.

What is ISA 320?

  • International Standard on Auditing (ISA) 320 (Revised and Redrafted), “Mater iality in Planning and Performing an Audit” should be read in the contex t of the “Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,” which sets out the authority of ISAs. ?See footnote 4.

What is proposed international standard on Audit 260?

  • PROPOSED INTERNATIONAL STANDARD ON AUDITING 260 (REVISED AND REDRAFTED) 20 •The form in which communications will be made. •The person(s) in the audit team and amongst those charged with governance who will communicate regarding particular matters.
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