CTHRepealedLegislation
ASA 260 - Communication of Audit Matters with Those Charged With Governance - April 2006
Timing of CommunicationsTiming of Communications
Start here
Get a plain-English read of Timing of Communications
Turn the raw legal text into a practical explanation grounded in ASA 260 - Communication of Audit Matters with Those Charged With Governance - April 2006.
Timing of Communications
22 The auditor shall communicate audit matters of governance interest on a timely basis.
23 This enables those charged with governance to take appropriate action.
24 In order to achieve timely communications, the auditor ordinarily discusses with those charged with governance the basis and timing of such communications. In certain cases, because of the nature of the matter, the auditor may communicate that matter sooner than previously agreed.