Section Communication with Those Charged with Go - ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015 - Communication with Those Charged with Governance | Zoe
ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015
Communication with Those Charged with GoCommunication with Those Charged with Governance
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The auditor shall communicate with those charged with governance:
Those matters the auditor has determined to be the key audit matters; or
If applicable, depending on the facts and circumstances of the entity and the audit, the auditor’s determination that there are no key audit matters to communicate in the auditor’s report. (Ref: Para. A60–A63)