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What does ISA 500 establish about audit evidence? What is ISA 320 about? What does ISA 570 cover? What is the difference between reasonable assurance and limited assurance engagements? What is professional skepticism and why do ISAs emphasize it? What does ISA 700 (and 701) cover in reporting? How do ISAs relate to national auditing standards like US GAAS or PCAOB standards? What is the role of ISQM 1 (formerly ISQC 1) in audit quality? How do the ISAs require documentation of the audit (ISA 230)? What is the auditor's responsibility under ISA 720 for other information?
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What does ISA 260 and ISA 265 require regarding communication?

Intermediate

Answer

ISA 260 requires communicating with those charged with governance about the audit scope, significant findings, auditor independence, and other matters. ISA 265 requires communicating significant deficiencies in internal control identified during the audit, in writing, to management and those charged with governance on a timely basis.
Real-world example The auditor sends a management letter reporting a significant control deficiency in the payments process under ISA 265.

Common follow-ups: What is a significant deficiency? | Who are 'those charged with governance'?

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All 19 ISA Standards questions