ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009
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AUTHORITY STATEMENT
Auditing Standard ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (as amended to 3 March 2020) is set out in paragraphs Aus 0.1 to A30.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards 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.