ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009
Conformity with International Standards Conformity with International Standards on Auditing
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Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 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”.
Compliance with this Auditing Standard enables compliance with ISA 265.