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ASA 260 - Communication With Those Charged With Governance - December 2015
Auditing Standard ASA 260 Communication Auditing Standard ASA 260 Communication With Those Charged With Governance (as Amended)
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Auditing Standard ASA 260 Communication With Those Charged With Governance (as Amended)
This compilation takes into account amendments made up to and including 28 January 2025 and was prepared on 12 February 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 260 (December 2015) as amended by other Auditing Standards which are listed in the Table below.