Scope
Definitions of Terms
Objective of AU-C Section 265
Requirements
Determining Whether Deficiencies in Internal Control Have Been Identified
Indicators of Material Weakness
Communication of Internal Control Related Matters
Management Response
Interpretations
Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Participants in Office of Management and Budget Single-Audit Pilot Project
Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Auditors Who Are Not Participants in Office of Management and Budget Pilot Project
Appropriateness of Identifying No Significant Deficiencies or No Material Weaknesses in an Interim Communication
AU-C 265 Illustrations
