43. Effective communication between competent authorities and auditors should include adequate …

Effective communication between competent authorities and auditors should include adequate safeguards for the continuity of the communication regardless of the turnover of staff involved. Competent authorities should keep their own internal records of the communication to ensure that successors of the staff previously participating in the communication are able to obtain sufficient information about the communication performed in the past. This information may include:

• a. minutes of communications or a summary of minutes
• b. key issues discussed
• c. conclusions of discussions
• d. future actions.

1. Prehľad

1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

3. Súvisiace štandardy

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