ASA 260 - Communication of Audit Matters with Those Charged With Governance - April 2006
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31 If the auditor considers that a modification of the auditor’s report on the financial report is required, as described in ASA 701 Modifications to the Auditor’s Report, communications between the auditor and those charged with governance cannot be regarded as a substitute.
32 Ordinarily, the auditor considers whether audit matters of governance interest previously communicated continue to be a matter of governance interest and whether to communicate the matter again with those charged with governance.