April 2023
Intermediate to advanced
1056 pages
34h 59m
English
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)