ISSAI Executive Summaries
ISSAI 1260 – Communication with Those Charged with Governance
This Practice Note provides supplementary guidance on ISA 260 - Communication with Those Charged with Governance
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
Public sector external auditors
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.
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The Practice Note provides additional guidance for public sector auditors related to
|Author - Committee:||
INTOSAI Professional Standards Committee – Financial Audit Subcommittee
Approved at XIXth Congress of INTOSAI, Mexico 2007
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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.