ICAI issues Checklist on Standards on Auditing (SA)

ICAI issues Checklist on Standards on Auditing (SA) 

ICAI has issued a Checklist on Standards on Auditing. Till date ICAI has issued 38 Standards on Auditing. The “Checklist on Standards on Auditing” brought out by the Auditing and Assurance Standards Board of the ICAI covers all the 38 Standards on Auditing.

The purpose of this checklist is to provide guidance on compliance with the requirements of Standards on Auditing.

The publication contains detailed checklist on various audit requirements given in Standards on Auditing. The publication also contains the purpose of the checklist and how to use checklist various.

The checklist requires response to various question i.e. Yes, No, Not Applicable. 

It has been clarified that the Checklist on Standards on Auditing is illustrative in nature. Users have been advised to suitably modify the same as per the facts, circumstances, and nature of the entity under audit. The Checklist neither supersedes nor is a replacement of any guidance/ pronouncements/ Standards issued by ICAI. Members are advised to read or use the Checklist in conjunction with the Standards on Auditing. CAs have also been advised to exercise the professional judgement while using the Checklist on Standards on Auditing.

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