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Can you explain two specific responsibilities of those charged with governance according to ISA 260?

Auditing Economics
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Question added by Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date Posted: 2016/06/15
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Joel Thomas
by Joel Thomas , Auditor , DME HoldingGroup

  1. To provide those charged with governance with timely observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process; 
  2. To promote effective two-way communication between the auditor and those charged with governance.

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