Revision question on imternal control system – NBAA may 2019

Auditors have a responsibility to communicate deficiencies in internal control as per the requirements of ISA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management. In particular, significant deficiencies in internal controls must be communicated in writing to those charged with governance.

REQUIRED:

Explain any five matters the auditor should consider in determining whether a deficiency in internal controls is significant.



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