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ISA 260

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › ISA 260

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.
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  • May 6, 2020 at 9:04 am #570130
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Sir ,for this technical article: https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditors-reports-governance.html

    extract under Other relevant matters to be communicated:

    “a review of the contents of the management’s representation letter”

    Is it mean of auditor’s review of the management’s representation letter or gives to TCWG to review it?

    Thank you.

    May 6, 2020 at 12:25 pm #570152
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Looking at the other matters in the list I would say it is the auditor giving TCWG an overview of the contents of the letter (but as I didn’t write the article and it is not specifically mentioned in ISA 260 I can’t say with certainty that that is what the writer had in mind).

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