ObjectivesObjectives

Objectives

1. The objectives of the auditor are:
   1. To communicate clearly with those charged with governance the responsibilities of the auditor in relation to the financial report audit, and an overview of the planned scope and timing of the audit;
   2. To obtain from those charged with governance information relevant to the audit;
   3. To provide those charged with governance with timely observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process; and
   4. To promote effective two‑way communication between the auditor and those charged with governance.