THE INSTITUTE OF
Company Secretaries of India
IN PURSUIT OF PROFESSIONAL EXCELLENCE
Statutory body under an Act of Parliament
(Under the jurisdiction of Ministry of Corporate Affairs)
EXPOSURE DRAFTS OF GUIDANCE NOTE ON ICSI AUDITING
STANDARDS FOR PUBLIC COMMENTS
(Last date for submission of comments: 5th December, 2019)
The Institute of Company Secretaries of India (ICSI), recognising the need to provide support to its members in developing auditing acumen, techniques and tools and for inculcation of best auditing practices among its members had issued ICSI Auditing Standards on 6th May, 2019.
To set out the explanations, procedures and practical aspects in respect of the various provisions contained in the ICSI Auditing Standards (CSAS-1 to CSAS-3), the Auditing Standards Board (ASB) of the Institute has brought out Exposure Draft of the Guidance Note on the first three Auditing Standards.
Words and expressions used in the Guidance Note imparting the singular include the plural and words and expressions imparting any gender include every gender.
In this Exposure Draft of Guidance Note on ICSI Auditing Standards, the text of the exposure draft of Guidance Note on ICSI Auditing Standards is given in Italics.
The exposure draft of the above mentioned Guidance Note is hereby placed for the public comments.
The comments should be given in the following format:
| Name of the Standard | Para No. of Auditing Standard | Text of the Guidance Note | Suggested Text of the Guidance Note | Rationale for suggestion |
The comments on the exposure draft may be sent in the above format at asb@icsi.edu on or before 5th December, 2019.
Download Exposure Drafts of Guidance Note on ICSI Auditing Standards
