CTHRepealedLegislation
ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - October 2009
Documentation (Ref: Para. 29)Documentation (Ref: Para. 29)
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Documentation (Ref: Para. 29)
- The auditor’s documentation of findings regarding identified or suspected non-compliance with laws and regulations may include, for example:
- Copies of records or documents.
- Minutes of discussions held with management, those charged with governance or parties outside the entity.