ISA 260 Communication with Those Charged with Governance | Summary

How do auditors talk to the board? What must they say?

00:00 Introduction
00:38 The communication bridge(auditors and co. oversight)
00:54 Identifying key players(who's who in the talk)
01:07 Those charged with governance
01:25 Management
01:41 Oversight vs Operation
02:05 Core purpose of comms(why this dialogue is key)
02:20 Auditor's objective
02:49 The auditor's playbook(we must be communicated)
03:04 Key comms points
03:18 Significant findings
04:01 Rules of engagement (how communication happens?)
04:10 Communication process(4 steps)
04:48 Why this dialogue matters (more than ticking a box)?
05:26 2-way conversation is really important
05:44 A rule for auditors, or the foundation of financial trust?

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