Translate AU-C 260 and 265 into clear governance messages, proper documentation, and issuer differences you can apply in practice
3 sections · 6 lessons
Build the AU-C 260 communication plan for a nonissuer audit, covering who receives the messages, what gets reported, when it is sent, and how it is documented.
2 lessonsExamine the required AU-C 260 messages for significant findings, uncorrected misstatements, and management disagreements, including how proposed correcting entries reverse each misstated account.
2 lessonsEvaluate AU-C 265 deficiency levels, prepare the restricted-use written communication, and compare the nonissuer package with PCAOB AS 1301 for issuers.
2 lessonsPlanning the first governance conversation starts with knowing what auditors owe those charged with governance and how to document it in a nonissuer audit. This course builds practical command of the required communications under AU-C 260 and AU-C 265, including scope, timing, significant findings, uncorrected misstatements, control deficiencies, and the written notice rules that apply when deficiencies rise to the right level. It is aimed at audit seniors and managers who need to turn audit results into precise, supportable communications. Learners finish better prepared to classify issues, write them clearly, and spot how issuer audits change the package under PCAOB AS 1301.
This course covers AU-C 260 communications with those charged with governance, including auditor responsibilities, planned scope and timing, significant findings, uncorrected misstatements, and disagreements with management. It also covers AU-C 265 control deficiency evaluation, written reporting with the restricted-use alert, and the documentation and timing differences that matter when comparing nonissuer audits with PCAOB AS 1301.
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Average pass rate · Freeman et al., PNAS 2014
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Retrieval practiceRe-reading
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