ACCA AA Syllabus A. Audit Framework And Regulation - Communicating with those charged with governance - Past Papers ^{7 / 7}

ISA 260 Communication with Those Charged with Governance provides guidance to auditors in relation to communicating with those charged with governance on matters arising from the audit of an entity’s financial statements.

Required:

(i) Explain why it is important that auditors communicate throughout the audit with those charged with governance; and (2 marks)

(ii) Describe THREE examples of matters that the auditors may communicate to those charged with
governance. (3 marks)

ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance deals with the auditor’s responsibility to communicate with those charged with governance in relation to an audit of financial statements.

Required:

Explain FOUR examples of matters that might be communicated to them by the auditor. (4 marks)