ASA 260 - Communication with Those Charged with Governance - October 2009
Auditing Standard ASA 260 Communication Auditing Standard ASA 260 Communication with Those Charged with Governance (as Amended)
Start here
Get a plain-English read of Auditing Standard ASA 260 Communication
Turn the raw legal text into a practical explanation grounded in ASA 260 - Communication with Those Charged with Governance - October 2009.
Auditing Standard ASA 260 Communication with Those Charged with Governance (as Amended)
This compilation takes into account amendments made up to and including 11 November 2013 and was prepared on 11 November 2013 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 (October 2009) as amended by other Auditing Standards which are listed in the Table below.