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Auditing & Assurance Standards Board

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Welcome to the Auditing & Assurance Standards Board
Chairman
CA. G Sekar
Objectives
  • To review the existing and emerging auditing practices worldwide and identify areas in which Standards on Quality Control, Engagement Standards and Statements on Auditing need to be developed.
  • To formulate Engagement Standards, Standards on Quality Control and Statements on Auditing so that these may be issued under the authority of the Council of the Institute.
more...
Members
  • CA. G Sekar , Chairman
  • CA. Debashis Mitra , Vice-Chairman
  • CA. Prafulla Premsukh Chhajed, President (Ex-officio)
  • CA. Atul Kumar Gupta, Vice-President (Ex-officio)
  • CA. Anil Satyanarayan Bhandari
  • CA. Nandkishore Chidamber Hegde
  • CA. Shriniwas Yeshwant Joshi
  • CA. Durgesh Kumar Kabra
  • CA. Aniket Sunil Talati
  • CA. Babu Abraham Kallivayalil
  • CA. Prasanna Kumar D
  • CA. M P Vijay Kumar
  • CA. Manu Agrawal
  • CA. Anuj Goyal
  • CA. Pramod Jain
  • CA. Sanjeev Kumar Singhal
  • CA. Rajesh Sharma
  • CA. Charanjot Singh Nanda
  • CA. Ranjeet Kumar Agarwal
  • CA. Kemisha Soni
  • CA. Chandrashekhar Vasant Chitale
  • Shri Gyaneshwar Kumar Singh
  • Mrs. Ritika Bhatia
  • Shri Chandra Wadhwa
Co-opted Members
  • CA. Abhijit Prabhakar Sanzgiri
  • CA. R S Balaji
  • CA. Anil Saxena
  • CA. Sandeep N. Shah
  • CA. Chirag H. Doshi
Special Invitees
  • CA. Shyam Lal Agarwal
  • CA. V. Balaji
  • CA. Manoj Daga
  • CA. Sandeep Sharma
  • CA. Amit Mitra
Secretary to the Committee, CA. Megha Saxena

Knowledge Sharing
Clarification on Auditor’s Certificate on Return of Deposits pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014
Requirement of Mentioning UDIN while Signing Audit Reports
Using Information Available at Information Utility (IU) Platform for External Confirmations
Guidance Note on Audit of Banks 2019 edition: Section C - Bank Branch Audit other than Foreign Exchange Transactions issued by the Auditing and Assurance Standards Board
Guidance Note on Audit of Banks 2019 edition: Section B - Foreign Exchange Transactions and Integrated Treasury issued by the Auditing and Assurance Standards Board
Guidance Note on Reports In Company Prospectuses (Revised 2019) issued by the Auditing and Assurance Standards Board
Guidance Note on Audit of Banks 2019 edition: Section A - Statutory Central Audit issued by the Auditing and Assurance Standards Board
Revised Implementation Guide to SA 230, “Audit Documentation” issued by the Auditing and Assurance Standards Board
Implementation Guide on Resignation/ Withdrawal from an Engagement to Perform Audit of Financial Statements issued by the Auditing and Assurance Standards Board
Withdrawal of 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 Act, 2013
Technical Guide on Audit of Urban Improvement Trusts and Development Authorities issued by the Auditing and Assurance Standards Board
Implementation Guide to SA 610(Revised) issued by the Auditing and Assurance Standards Board
FAQs on SA 570 (Revised), ‘Going Concern’ (Applicable for audits of financial year 2017-18)
Implementation Guide on Reporting Standards (Revised SA 700, Revised SA 705 and Revised SA 706) issued by the Auditing and Assurance Standards Board
Clarification on RBI Circular dated 7th February 2018 regarding Relief for MSME Borrowers registered under Goods and Services Tax (GST)
Advisory for the Members regarding Allocation of Work among the Joint Auditors in case of Bank Audits.
Implementation Guide to SA 701, "Communicating Key Audit Matters in the Independent Auditor’s Report" issued by the Auditing and Assurance Standards Board
Revised Formats of Statutory Auditor’s Report for Urban Cooperative Banks
Important Clarification on Amendment to Paragraph 17 of Revised Guidance Note on Audit of Consolidated Financial Statements
Important Announcement on Revised Effective Date of SA 701 and Revised SAs 700, 705, 706
Guidance Note on Audit of Consolidated Financial Statements (Revised 2016) issued by the Auditing and Assurance Standards Board
Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) issued by Auditing and Assurance Standards Board
Clarification on the transitional time gap in the requirements relating to the engagement partner’s rotation under SQC 1 and the auditor’s rotation under the Companies Act, 2013
Implementation Guide on Auditor’s Reports under Indian Accounting Standards for Transition Phase released by the Auditing and Assurance Standards Board
Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies released by the Auditing and Assurance Standards Board
Guidance Note on the Companies (Auditor's Report) Order, 2016 issued by Auditing and Assurance Standards Board
Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013 released by Auditing and Assurance Standards Board
Announcement regarding Manner of Signing of Certificates by Chartered Accountants
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by Auditing and Assurance Standards Board. - (14-09-2015)
Auditor’s Report on Consolidated Financial Statements under the Companies Act, 2013
AASB releases Guidance Note on Reporting under Section 143 (3)(f) and (h) of the Companies Act, 2013.
AASB issues Clarification on Auditor's Report in Respect of Financial Statements of a Company for Accounting Years Beginning Before 1st April, 2014.
AASB issues Guidance on Reporting under the Companies (Auditor’s Report) Order, 2015 (CARO, 2015) and Consequential Amendment to the Format of the Auditor’s Report of a Company.
Announcement on CARO, 2003 and Additional Reporting under the Companies Act, 2013.
AASB - Illustrative Audit Engagement Letter under Companies Act, 2013.
AASB - Illustrative Auditor’s Report Formats under Companies Act, 2013.
Announcement on Applicability of the Provisions of Section 143(12) of the Companies Act 2013 and the Related Rules to Periods beginning on or before 31st March 2014.
Announcement on Applicability of Section 143(12) to Financial Years beginning on or after 1st April 2014.
Announcement on Applicability of the Provisions of Section 143(3)(i) of the Companies Act 2013 and the Related Rules.
Auditing & Assurance Standards Board-Announcement - Manner of Auditor's Reporting on RBI's Circular on Deferred Tax Liability on Special Reserve.
Clarification on Applicability of the Companies Act, 2013 to Auditor's Report to FY 2014-15 and Onwards.
Information regarding Audited/Unaudited Components - Manner of Disclosure in Principal Auditor's Report.
Announcement: Important Amendments to Auditor’s Report Format.
Applicability of SA 700, "Forming An Opinion and Reporting On Financial Statements", to Formats of Auditor's Reports Prescribed under Various Laws and/or Regulations
Revised Announcement regarding Applicability of the Revised Audit Report Formats (including for bank/ bank branch audit reports) and Reporting in respect of Memorandum of Changes in Bank Branch Audit Reports
Third Phase of E-Learning on Standards on Auditing
Announcement regarding Auditor’s Reporting Responsibilities relating to Dismantling of IMTPIP by IRDA
Second Phase of E-Learning on Standards on Auditing by Auditing and Assurance Standards Board
Announcement regarding Statutory Auditor’s Reporting Responsibilities in respect of Depositing of Cess pursuant to Clause 4(ix)(a) of the Companies (Auditor’s Report) Order, 2003 and Section 227(3)(g) of the Companies Act, 1956.
E-Learning on Standards on Audit
Announcement Regarding Compliance with Paragraphs 61 and 62 of the Standard on Review Engagements (SRE) 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'
Manner Of Reporting by the Auditors On Prudential Regulatory Treatment Prescribed By RBI In Respect Of Pension And Gratuity Liability Of Public Sector Banks
Announcement on – Requirement to mention the firm registration number allotted by ICAI in all reports issued, including certificates, by members of the ICAI
Announcement on Amendment to SA 230- Retention Period for Engagement Documentation (Working Papers)
Announcement on – Requirement to include the registration number of the firm as allotted by ICAI, in the audit reports signed by members of the ICAI
AASB Meetings
Engagement and Quality Control Standards - Complete Text
Guidance Notes on Auditing Aspects
Other Technical Literature on Auditing
Exposure Drafts
Publication of AASB
Other Useful Information
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Contact us
Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector-62,
NOIDA, Uttar Pradesh – 201 309
Phone: 0120-3045920
Email: aasb@icai.in
     
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