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Auditing and Assurance Standards
Revised Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related Services
Revised Framework for Assurance Engagements
Classification of the Auditing and Assurance Standards in Accordance With the Revised Preface
Framework of Statements on Standard Auditing Practices and Guidance Notes on Related Services
Preface to the Statements on Standard Auditing Practices
(AAS 1) Basic Principles Governing an Audit
(AAS 2) Objective and Scope of the Audit of Financial Statements
(AAS 3) Documentation
(AAS 4 Revised) The Auditor?s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
(AAS 5) Audit Evidence
(AAS 6 Revised) Risk Assessment and Internal Control
(AAS 7) Relying Upon the Work of an Internal Auditor
(AAS 8) Audit Planning
(AAS 9) Using the Work of an Expert
(AAS 10) Using the Work of Another Auditor
(AAS 11) Representations by Management
(AAS 12) Responsibility of Joint Auditors
(AAS 13) Audit Materiality
(AAS 14) Analytical Procedures
(AAS 15) Audit Sampling
(AAS 16) Going Concern
(AAS 17) Quality Control for Audit Work
(AAS 18) Audit of Accounting Estimates
(AAS 19 )Subsequent Events
(AAS 20) Knowledge of the business
(AAS 21) Consideration of Laws and Regulations in an Audit of Financial Statements
(AAS 22) Initial Engagements - Opening Balances
(AAS 23) Related Parties
(AAS 24) Audit Consideration relating to Entities Using Service Organisations
(AAS 25) Comparatives
(AAS 26) Terms of Audit Engagement's
(AAS 27)Communications of Audit Matters with those Charged with Governance
(AAS 28) The Auditor's Report on Financial Statements
(AAS 29)Auditing in a Computer Information Systems Environment
(AAS 30)External Confrmation
(AAS 31)Engagements to Compile Financial Information
(AAS 32)Engagements to Perform Agreed Upon Procedures regarding Financial Information
(AAS 33)Engagement to Review Financial Statements
(AAS 34)Audit Evidence – Additional Consideration for Specific Items
(AAS 35)The Examination of Prospective Financial Information
General Clarifications issued
General Clarifications (GC)/AASB/3/2004 Auditing and Assurance Standard (AAS) 16, Going Concern
General Clarifications (GC)/AASB/2/2004 Auditing and Assurance Standard (AAS) 26, Terms of Audit Engagement
General Clarifications (GC)/AASB/1/2002 Auditing and Assurance Standard (AAS) 9, Using the Work of an Expert
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