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Judith V. Lopez
AASC Chairman

John-John Patrick V. Lim
AASC Secretary

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Download - Philippine Standards on Auditing (PSAs)

PSA 260 (Revised and Redrafted)


Description

PSA 260: COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE

Date uploaded

 

Scope

This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements. Although this PSA 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. This PSA does not establish requirements regarding the auditor’s communication with an entity’s management or owners unless they are also charged with a governance role.

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