Shubham MangalShubham asked 2 years ago

Point 11 last line pg 2 above matters to be communicated to TCWG?     The auditor shall nonetheless be satisfied that communication with the person(s) with management responsibilities adequately informs all of those with whom the auditor would otherwise communicate in their governance capacity.

1 Answers
RaviRavi Staff answered 9 months ago

auditor does audit with help of management. management is generally aware of all matters arising from audit. if management and tcwg are same in any organisation, then no need to inform matter again to management as they are also tcwg. but auditor should ensure / recheck that list of matters given in sa 260 are communicated to tcwg who are also management.