In this podcast, we will be discussing SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance & Management.

SA 265 deals with the auditor’s responsibility to communicate appropriately to TCWG and management deficiencies in IC that the auditor has identified in an audit of FSs.

Objective of auditor as per SA 265

To communicate appropriately to TCWG and management deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s professional judgment, are of sufficient importance to merit their respective attentions.

To understand the complete SA 265, listen to the podcast.

If you are appearing for the upcoming attempts of ICAI CA Audit Exam then this podcast will definitely be of a great help.

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All the best. God bless you!

❤️ Neeraj Arora

और हाँ, सीखते रहें, क्यूँकि सीखना शुरू तो जीतना शुरू 🚀

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