EXPOSURE DRAFTS OF ICSI AUDITING STANDARDS FOR PUBLIC COMMENTS
(Last date for submission of comments: 30th September, 2017)
The Institute of Company Secretaries of India (ICSI), recognising the need to provide support to its members to develop the auditing acumen, techniques and tools and for inculcation of best auditing practices among its members constituted Auditing Standards Board (ASB) with the objective of formulating Auditing Standards of the ICSI.
Accordingly, the Board has brought out Exposure Drafts of the following Auditing Standards:
CSAS-1 :Auditing Standard on the Audit Engagement
CSAS-2 : Auditing Standard on Audit Process and Documentation
CSAS-3 : Auditing Standard on Forming of Opinion
CSAS-4: Auditing Standard on Secretarial Audit
The text of the exposure drafts of the above mentioned proposed Auditing Standards is hereby placed for the public comments.
The comments should be given in the following format:
| Para No. | Name of the Standard | Text of the Standard | Suggested Text of the Standard | Rationale for suggestion |
The comments on the exposure drafts may be sent in the above format at asb@icsi.eduon orbefore 30thSeptember,2017. In case you require Auditing Standards in MS Word format for giving suggestions in track mode, kindly request for the same by e-mail at the above mentioned e-mail id.
CS Vineet K. Chaudhary
Council Member & Chairman Auditing Standards Board
CS (Dr.) Shyam Agrawal
President, The ICSI
Issue Date: 7thSeptember, 2017
