ASA 260 - Communication with Those Charged with Governance - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| A14First dot point | Amended | ASA 2013-2 [44] |
| A14Footnote 7 | Addition | ASA 2013-2 [45] |
| Footnote references | Re-numbered | ASA 2013-2 [46] |
| Aus A14.1 | Addition | ASA 2013-2 [47] |
| Aus A14.1Footnote # | Addition | ASA 2013-2 [48] |
| A33 | Amended | ASA 2013-2 [49] |
| A43 | Amended | ASA 2013-2 [50] |
| A43Footnote 11 | Amended | ASA 2013-2 [51] |
| Appendix 1 | Amended | ASA 2013-2 [52] |
| Appendix 1Footnote 12 | Amended | ASA 2013-2 [53] |
AUTHORITY STATEMENT
Auditing Standard ASA 260 Communication with Those Charged with Governance (as amended to 11 November 2013) is set out in paragraphs Aus 0.1 to A45 and Appendices 1 and 2.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian Auditing Standards, which sets out the intentions of the AUASB on how the Australian Auditing Standards, operative for financial reporting periods commencing on or after 1 January 2010, are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Dated: 11 November 2013
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 260 Communication with Those Charged with Governances issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.
The following requirements are additional to ISA 260:
- In the case of entities audited in accordance with the Corporations Act 2001, the auditor shall communicate with those charged with governance a statement that the engagement team and others in the firm as appropriate, the firm, and, when applicable network firms, have complied with the independence requirements of section 307C of the Corporations Act 2001. (Ref: Para. Aus 17.1)