Category: Auditing
ICAI has issued industry specific technical and generic guides on internal audit, for information and perusal of the members while conducting internal audit in the respective industry, as under: …
List of ICAI's Standards on Auditing (SAs), including SQCs, AROS/AAS, SREs, SAEs, SRSs, etc. issued from time to time.
CBDT has notified revised Tax Audit Report Forms (3CA, 3CB, 3CD) from time to time. On 20/07/2018, Form 3CD has been further revised (applicable w.e.f. 20/08/2018) expanding scope of …
ICAI has released Standard on Assurance Engagements (SAE) 3410: Assurance Engagements on Greenhouse Gas Statements. Given the link between greenhouse gas (GHG) emissions and climate change, many entities are …
ICAI has issued different Guidelines which prescribes key points/ questions for Auditor’s Consideration, like Physical Inventory Verification, Going Concern, Subsequent Events, Auditor’s Reporting, Financial Reporting & Auditing of Financial …
ICAI has released the Implementation Guide on ‘Revised SA 720: The Auditor’s Responsibilities Relating to Other Information’, comprising of FAQs on key relevant issues along with illustrative formats of …
Get clarity on the implications of SA 570 (Revised) for auditor's reports with ICAI's FAQs. Learn how to issue a reliable and informative auditor's report.
ICAI has withdrawn its Clarification dt. 29 Jan. 2019 on ‘whether Rotation Principles are Applicable for a company which ceases to fall under purview of Section 139 of the …
ICAI has issued guidelines for auditors withdrawing from the audit work through mid-term resignation, which includes auditor’s responsibilities and professional obligations to be complied with, specially in the case of listed …
The AASB of ICAI has withdrawn the “Implementation Guide on Auditor‘s Report under Rule 11(d) of Companies (Audit and Auditors) Amendment Rules, 2017 and Amendment to Schedule III to Companies …