CAS 260: Communication with Those Charged with Governance
Requires the auditor to communicate planned scope, significant findings, significant deficiencies in internal control, and independence to those charged with governance (typically the audit committee).
Why CAS 260 matters
For reporting issuers, the audit committee report drives the audit-committee meeting agenda. Missing CAS 260 communications cause audit-committee escalations and timing slip.
Framework: Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Primary source: FRAS Canada
Frequently asked
What is CAS 260?
Requires the auditor to communicate planned scope, significant findings, significant deficiencies in internal control, and independence to those charged with governance (typically the audit committee).
Why does CAS 260 matter for an audit?
For reporting issuers, the audit committee report drives the audit-committee meeting agenda. Missing CAS 260 communications cause audit-committee escalations and timing slip.
Which framework does CAS 260 belong to?
CAS 260 falls under Canadian Auditing Standards (CAS). CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Related standards — Canadian Auditing Standards (CAS)
- CAS 200 — Overall Objectives of the Independent Auditor
- CAS 210 — Agreeing the Terms of Audit Engagements
- CAS 220 — Quality Management for an Audit of Financial Statements
- CAS 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
See how Auditus checks CAS 260
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CAS 260.