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Preface to the Statements on Standard Auditing Practices

The Preface to the Statements on Standard Auditing Practices is an important document which gives an insight into the Auditing Practices Committee (now known as the Auditing and Assurance Standards Board) as well as the Statements on Standard Auditing Practices (now known as the Auditing and Assurance Standards). It deals with aspects like, scope and functions of the Auditing Practices Committee, scope of the Statements on Standard Auditing Practices, procedure for issuing Statements on Standard Auditing Practices, Compliance with the Statements on Standard Auditing Practices, position of existing Statements, and effective date for Statements on Standard Auditing Practices.


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Issued in June, 1983.
Published in the Handbook of Auditing Pronouncements, Vol. I (Edn. 2003).
Also available as a separate publication of the Institute (price: Rs. 20/-).

     
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