audit, communication, management personnel, those charged with governance, audit documentation
Abstract
The article examines the main requirements of the International Standards on Auditing regarding communication with those charged with governance and management personnel and the provision of information to them during the audit of financial statements of enterprises. The article emphasises that proper and timely communication during the audit process with those charged with governance and management personnel is an important aspect of compliance with International Standards on Auditing. Effective communication between the auditor, management personnel, and those charged with governance not only enhances the efficiency of the audit but also contributes to improving internal processes and management decisions within the audited entity. The specific requirements of certain International Standards on Auditing related to the communication of information to those vested with the highest authority and management personnel are considered. The requirements of the International Standards on Auditing regarding the communication of information to those charged with governance and management personnel are systematised.
