Auditing Standard ASA 265 Communicating Auditing Standard ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (as Amended)

Auditing Standard ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (as Amended)

This compilation takes into account amendments made up to and including 3 March 2020 and was prepared on 10 November 2021 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 265 (October 2009) as amended by other Auditing Standards which are listed in the Table below.