CTHIn ForceLegislation
ASA 260 - Communication With Those Charged With Governance - December 2015
Documentation (Ref: Para. 23)Documentation (Ref: Para. 23)
Start here
Get a plain-English read of Documentation (Ref: Para. 23)
Turn the raw legal text into a practical explanation grounded in ASA 260 - Communication With Those Charged With Governance - December 2015.
Documentation (Ref: Para. 23)
- Documentation of oral communication may include a copy of minutes prepared by the entity retained as part of the audit documentation where those minutes are an appropriate record of the communication.