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CA Final Audit Standards
·
Module 6
Communicating Key Audit Matters
1
Communicating with TCWG: SA 260 Requirements
Identify the matters to be communicated by the auditor to Those Charged with Governance (TCWG) as per SA 260.
2
Communicating Internal Control Deficiencies (SA 265)
Define 'significant deficiency in internal control' and describe the auditor's responsibility to communicate such deficiencies to management and TCWG (SA 265).
3
Direct vs. Indirect Laws & Financial Statements (SA 250)
Distinguish between laws/regulations with a direct vs. indirect effect on financial statements (SA 250).
4
Auditing Non-Compliance with Laws and Regulations
Describe the auditor's procedures and reporting responsibilities upon identifying non-compliance with laws and regulations.
Communicating with Those Charged With Governance (TCWG)
Explain the importance of effective two-way communication with TCWG for the audit process.
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Group Audits and Using the Work of Others
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Concluding the Audit