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“Communicating deficiencies in internal controls to those charged with governance and management (ISA 265) is a new International Standard on Auditing (ISA) that comes into effect ...”
COMING TO TERMS WITH ISA 265
... together with all the other clarified ISAs, for all audits of financial statements beginning on or after 15 December 2009.
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ISA 265 consists of a number of requirements that the auditor shall perform in order to have complied with this standard. |
The table contains the requirements placed on the auditor in terms of ISA 265 together with assistance on how practically to apply the requirements, together with some explanatory notes on interpreting the requirements.
Click here to view the tables (100Kb PDF)
Theashen Vandiar CA(SA), is Project Director: Auditing and members Advice, SAICA.
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