Technical Guide to Audit of Educational Institutions
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The publication 'Technical Guide for Audit of Educational Institutions' has been brought for equipping members with the expertise required in effective discharge of their attest function in Educational Institutions. The aim of this guide is to apprise the members about the technical and operational features peculiar to the educational institutions including audit of certain peculiar transactions in such institutions.
The recommendations contained in this Guide have been made to suite all schools and colleges in general. However, necessary modifications may have to be made in the auditing procedures while conducting audits of the institutions which are governed by some special Act or are subject to some local laws.
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