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Executive Summary:

ISSAI 1260 – Communication with Those Charged with Governance

Purpose:

This Practice Note provides supplementary guidance on ISA 260 - Communication with Those Charged with Governance

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors

Principle:

ISA 260 deals with the auditor's responsibility to communicate with those charged with governance in an audit of financial statements. Although the ISA applies irrespective of an entity's governance structure or size, particular considerations apply where all of those charged with governance are involved in managing an entity and for listed entities.

Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to

  • Those charged with governance
  • Matters to be communicated
  • The communication process
Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee

Status:

Approved at XIXth Congress of INTOSAI, Mexico 2007

Download:

http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

Related Documents - Executive Summaries:
Related Documents - ISSAI Full Versions:
Related Documents - Others:

ISA 260 is applicable to auditors of public sector entities in their role as auditors of financial statements.

Appendix 1 of the ISA identifies other ISAs that require communication of specific matters with those charged with governance.


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