An implementation tool for audit communication requirements

Looking for specifics about implementing required communications during audits? Learn the what, when and how of communicating with those charged with governance.

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Communications Between the Auditor and Those Charged with Governance: What, When and How? Implementation Tool for Auditors will help you apply the following Canadian Auditing Standards (CAS):

  • CAS 260 Communication With Those Charged With Governance
  • CAS 265 Communicating Deficiencies in Internal Control to Those Charged With Governance and Management
  • other relevant CAS

This tool also provides:

  • a checklist for matters to discuss, detailed by CAS reference
  • suggested timing
  • suggested forms of communication (whether oral or written)


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