Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies

The Auditing and Assurance Standards Board of ICAI has issued Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies.

This Implementation Guide should be read in conjunction with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting in  case  of smaller, less complex companies.

Download Link –

http://resource.cdn.icai.org/43176aasb32893.pdf

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