Skip to Main Content
Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

8AU-C 265 Communicating Internal Control Related Matters Identified in an Audit

SCOPE

The previous chapter, on AU-260, addressed the auditor's responsibility to communicate with those charged with governance regarding the audit. AU-C 265 addresses the auditor's responsibilities regarding communicating to management and those charged with governance identified deficiencies in internal control. (AU-C 265.01)

If the auditor is engaged to perform an audit of internal control over financial reporting that is integrated with the audit of financial statements, the auditor should apply the guidance in AR-C 940. (AU-C 265.04)

DEFINITIONS OF TERMS ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Start your free trial

You might also like

Wiley Practitioner's Guide to GAAS 2022

Wiley Practitioner's Guide to GAAS 2022

Joanne M. Flood

Publisher Resources

ISBN: 9781394152704Purchase Link