… This Auditing Standard applies to: an audit of a financial report …

… This Auditing Standard also applies, as appropriate, to an audit …

… Nothing in this Auditing Standard precludes the auditor from communicating …

… process but also at any other stage of the audit.  This Auditing Standard specifies which identified deficiencies …

… at a level of detail and to parties not envisaged in this Auditing Standard.  For example, significant deficiencies … in internal control required to be communicated by this Auditing Standard, for example, controls related to …

​​​​​​The auditor shall include in the written communication of significant deficiencies in internal control: A description of the deficiencies and an explanation of their potential effects; and (Ref: Para.  A28 ) Sufficient information to enable those …

In circumstances when the auditor has a responsibility to express an opinion on the effectiveness of internal control in conjunction with the audit of the financial report, the auditor shall omit the phrase that the auditor’s consideration of internal …

Law or regulation in some jurisdictions may establish a requirement (particularly for audits of listed entities) for the auditor to communicate to those charged with governance or to other relevant parties (such as regulators) one or more specific types …

… This Auditing Standard is operative for financial reporting …

… to have regard to the requirements and guidance in this Auditing Standard.  For example, if the purpose of the legal … equivalent to the significant deficiencies required by this Auditing Standard to be communicated to those charged with …