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Communication with Those Charged With Governance is governed by:
ASA 230
BSA 250
CSA 260
DSA 200
Answer & Solution
Correct answer: D. SA 200
1. SA 260 (Revised) governs communication with TCWG.
2. Matters: auditor's responsibilities, planned scope and timing, significant findings, independence.
3. Communication is typically in writing for significant matters.
_Source: ICAI BoS CA Final Paper 3, Ch 6 "Standards on Auditing and Professional Ethics"_
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