Section Objective - ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009 - Objective | Zoe
ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009
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The objective of the auditor is to communicate appropriately to those charged with governance and management, deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s professional judgement, are of sufficient importance to merit their respective attentions.