Standards on Auditing ICAI
13/05/2022 Financial & Legal Services
Price: 110092.00 ₹
Description
1. This Standard on Auditing (SA) establishes the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with SAs. Specifically, it sets out the overall objectives of the independent auditor, and explains the nature and scope of an audit designed to enable the independent auditor to meet those objectives. It also explains the scope, authority and structure of the SAs, and includes requirements establishing the general responsibilities of the independent auditor applicable in all audits, including the obligation to comply with the SAs. The independent auditor is referred to as “the auditor” hereafter.
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