51. Which Canadian Auditing Standards address auditor communications with those charged with governance during the audit?

Canadian Auditing Standard (CAS) 260, Communication with Those Charged with Governance, imposes specific obligations on the auditor to promote effective two-way communication between the auditor and those charged with governance (in many cases, the audit committee). CAS 260 requires the auditor to communicate with the audit committee the form, timing and expected content of communications. The CAS also contains an appendix that identifies paragraphs in Canadian Standard on Quality Control 1, Quality Control Standards for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements, and other CASs that require communication of specific matters with those charged with governance.