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Auditing and Assurance Standards Board issues Exposure Drafts of New/Revised Standards on Auditing for Comments
The Auditing and Assurance Standards Board of the ICAI is issuing the Exposure Drafts of following new/revised Standards on Auditing (SAs) for comments.
| S.N. | Standard | |
| 1 | Revised SA 700, Forming an Opinion and Reporting on Financial Statements | Click here for Exposure Draft |
| 2 | New SA 701, Communicating Key Audit Matters in the Independent Auditor’s Report | Click here for Exposure Draft |
| 3 | Revised SA 705, Modifications to the Opinion in the Independent Auditor’s Report | Click here for Exposure Draft |
| 4 | Revised SA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | Click here for Exposure Draft |
| 5 | Revised SA 260, Communication with Those Charged with Governance | Click here for Exposure Draft |
| 6 | Revised SA 570, Going Concern | Click here for Exposure Draft |
The comments on these Exposure Drafts can be sent latest by January 18, 2016 at the following address:
Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector-62,
NOIDA, Uttar Pradesh – 201 309
The comments can also be sent by email at: [email protected]
(CA. ABHIJIT BANDYOPADHYAY)
Chairman, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
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