International Standard on Auditing (New Zealand) 265
Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
Deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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