ISA 260 – The Role of Communication

ISA 260 focuses primarily on communications from the auditor to those charged with governance. Nevertheless, effective two-way communication is important in assisting …

ISA 260 – Objectives

The objectives of the auditor are:
To communicate clearly with those charged with governance the responsibilities of the auditor in relation to the financial statement audit, and an overview of the planned scope and timing of the audit; …

ISA 260 – Definitions

For purposes of the ISAs, the following terms have the meanings attributed below:
Those charged with governance – The person(s) or organization(s) (for example, a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. For some entities in some jurisdictions, those charged with governance may include management personnel, for example, executive members of a governance board of a private or public sector entity, or an owner-manager …

ISA 260 – Requirements

Those Charged with Governance
The auditor shall determine the appropriate person(s) within the entity’s governance structure with whom to communicate …

ISA 260 – Matters to Be Communicated

The Auditor’s Responsibilities in Relation to the Financial Statement Audit are:
The auditor shall communicate with those charged with governance the responsibilities of the auditor in relation to the financial statement audit, including that …

ISA 260 – Auditor Independence

In the case of listed entities, the auditor shall communicate with those charged with governance:
A statement that the engagement team and others in the firm as appropriate, the firm and, when applicable, network firms have complied with relevant ethical requirements regarding independence; and …


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