Comm charge GOV_AA_Ch_35

Comm charge GOV_AA_Ch_35 - Chapter 35 Communication with...

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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 1 Chapter 35 Communication with Those Charged with Governance
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 2 Agenda 1. Audit Objectives 2. Those Charged with Governance 3. Matters to be Communicated 4. Documentation
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 3 1. Audit Objectives Communicate clearly with those charged with governance auditor’s responsibilities overview of planned audit scope and timing timely observations arising from the audit Obtain from those charged with governance information relevant to the audit Promote effective two-way communication
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 4 2. Those Charged with Governance The auditor shall determine the appropriate persons who are charged with governance, and with whom to communicate.
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© Peter T. Y. Lau and Nelson C. Y. Lam
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This note was uploaded on 12/21/2010 for the course ACCT 410 taught by Professor Sallyli during the Fall '10 term at Hong Kong Shue Yan.

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Comm charge GOV_AA_Ch_35 - Chapter 35 Communication with...

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