Norme ISA 260 (révisée), Communication avec les responsables de la gouvernance

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

Translated by: Chartered Professional Accountants of Canada

Status:

Completed

IAASB

Jun 21, 2016 | Handbooks, Standards, and Pronouncements

French

View Original English Version: International Standard on Auditing (ISA) 260 (Revised), Communication with Those Charged with Governance

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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.

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