International Standard on Auditing (ISA) 260 (Revised), Communication with Those Charged with Governance

IAASB

Jan 15, 2015 | Handbooks, Standards, and Pronouncements

978-1-60815-202-5

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Revisions to this ISA are as a result of new ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report. ISA 260 (Revised) deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements. ISA 260 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.