Nstandards on auditing icai pdf

We conducted our audit in accordance with the standards on. Icai the institute of chartered accountants of india set up by an act of parliament. Standard on internal audit sia 240, using the work of an expert. These apply whenever any independent audit is carried out. Auditing and assurance standards icai the institute of chartered. The internal audit standards board is one of the nonstanding technical boards of the institute and was constituted on february 5, 2004.

Standard on internal audit sia 330, internal audit documentation. No part of the contents available in any icai publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the institute. Multiple choice questioins to make ur concept clear. Icai is established under the chartered accountants act, 1949 act no. Aas 1 basic principles governing an audit aas 2 objective and scope of the audit of financial statements. Members of the iasb internal audit standards board icai. Internal audit standards board published exposure drafts covering proposed updates.

Auditing issued by the institute of chartered accountants of india icai. The worldwide movement toward international standards for financial reporting and for auditing will have a significant impact on the work of corporate accountants and internal auditors. The details of the standards on auditing sas with full text are being hosted for the guidance of the students. Engagement and quality control standards icai the institute of. This sa does not apply to other assurance engagements in which the auditor is specifically engaged to test and report separately on compliance with specific laws or regulations. Sa 250 institute of chartered accountants of india. Under the going concern basis of accounting, the financial statements are prepared. This standard on auditing sa deals with the auditor s responsibilities in the audit of financial statements relating to going concern and the implications for the auditor s report. Standard on auditing sa 701 communicating key audit.

Standard on internal audit sia 310, planning the internal audit assignment. Download auditing mcq file in pdf format caclubindia. Sa 220, quality control for an audit of financial statements. Standards on auditing sas for auditing historical financial information. Icai the institute of chartered accountants of india. Standard on internal audit sia 230, objectives of internal audit. Standards on internal audit icai the institute of chartered. This standard on auditing s a deals with the auditor s responsibility to consider laws and regulations when performing an audit of financial statements. Standards on auditing icai the institute of chartered accountants. Internal audit standards board, the institute of chartered.