ISA 260

ISA 265 – Scope

The auditor is required to obtain an understanding of internal control relevant to the audit when identifying and assessing the risks of material misstatement. Read more…

ISA 265 – Objective

The objective of the auditor is to communicate appropriately to those charged with governance and management deficiencies … Read more…

ISA 265 – Definitions

For purposes of the ISAs, the following terms have the meanings attributed below:
1. Deficiency in internal control: This exists when: Read more…

ISA 265 – Requirements

  • The auditor shall determine whether, on the basis of the audit work performed, the auditor has identified one or more deficiencies in internal control.
  • If the auditor has identified one or more deficiencies in internal control, the auditor shall determine, on the basis of the audit work performed, whether, individually or in combination, they constitute significant deficiencies. Read more…

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ISA 260

ISA 250

ISA 240

ISA 200

ISA 210

ISA 220

ISA 230