WORKING PAPER

CM8 · Governance & deficiency communications

Engagement binder
Not startedRevision 1
AU-C 260AU-C 265Authoritative sources

Audit procedures

4 procedures · 0% completed

Record actual work and the basis for N/A.
CM8.01

Document significant findings, difficulties, judgments and uncorrected misstatements communicated to governance.

CM8.02

Evaluate severity of identified control deficiencies.

CM8.03

Communicate significant deficiencies and material weaknesses in writing within applicable timing requirements.

CM8.04

Retain dates, recipients and final communications.

Conclusion

Preparation & review

Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.

Sign-off history

No sign-offs recorded for this working paper yet.