This Auditing Standard deals with the auditor’s responsibility to communicate with those charged with governance in an audit of a financial report.  Although this Auditing Standard applies irrespective of an entity’s governance structure or size, …

This Auditing Standard is written in the context of an audit of the financial report, but may also be applicable, as necessary in the circumstances, to audits of other historical financial information when those charged with governance have a …

Recognising the importance of effective two‑way communication in an audit of a financial report, this Auditing Standard provides an overarching framework for the auditor’s communication with those charged with governance, and identifies some specific …

This Auditing Standard focuses primarily on communications from the auditor to those charged with governance.  Nevertheless, effective two‑way communication is important in assisting: The auditor and those charged with governance in understanding matters …

Although the auditor is responsible for communicating matters required by this Auditing Standard, management also has a responsibility to communicate matters of governance interest to those charged with governance.  Communication by the auditor does not …

Clear communication of specific matters required to be communicated by Australian Auditing Standards is an integral part of every audit.  Australian Auditing Standards do not, however, require the auditor to perform procedures specifically to identify any …

In some jurisdictions, law or regulation may restrict the auditor’s communication of certain matters with those charged with governance.  Law or regulation may specifically prohibit a communication, or other action, that might prejudice an investigation …

[Deleted by the AUASB.  Refer Aus 0.3] …

The objectives of the auditor are: To communicate clearly with those charged with governance the responsibilities of the auditor in relation to the financial report audit, and an overview of the planned scope and timing of the audit; To obtain from those …