Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
11th February 2026


Practitioner’s Guide on Drafting of Modified Opinions in Independent Auditor’s Reports

The Auditing and Assurance Standards Board (AASB) of ICAI is releasing the publication “Practitioner’s Guide on Drafting of Modified Opinions in Independent Auditor’s Reports”.

Please click here to download the publication.

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