CAS 260: Communication with Those Charged with Governance
Requires the auditor to communicate planned scope, significant findings, significant deficiencies in internal control, and independence to those charged with governance (typically the audit committee).
Pourquoi CAS 260 est important
For reporting issuers, the audit committee report drives the audit-committee meeting agenda. Missing CAS 260 communications cause audit-committee escalations and timing slip.
Référentiel: Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Source principale: FRAS Canada
Questions fréquentes
Qu'est-ce que CAS 260 ?
Requires the auditor to communicate planned scope, significant findings, significant deficiencies in internal control, and independence to those charged with governance (typically the audit committee).
Pourquoi CAS 260 est-il important pour un audit ?
For reporting issuers, the audit committee report drives the audit-committee meeting agenda. Missing CAS 260 communications cause audit-committee escalations and timing slip.
À quel référentiel appartient CAS 260 ?
CAS 260 relève de : Canadian Auditing Standards (CAS). CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Normes connexes — Canadian Auditing Standards (CAS)
- CAS 200 — Overall Objectives of the Independent Auditor
- CAS 210 — Agreeing the Terms of Audit Engagements
- CAS 220 — Quality Management for an Audit of Financial Statements
- CAS 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
Voyez comment Auditus vérifie CAS 260
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 260.