Follow Us:

Auditing Standards

Latest Articles


Ethical issues in Auditing

CA, CS, CMA : Explore the ethical issues in auditing, their consequences, and strategies for maintaining integrity. Understand how ethical stand...

July 13, 2024 1926 Views 0 comment Print

Excel Guide: Setting Audit Materiality & Sampling for Auditing Standards

CA, CS, CMA : Learn how to set audit materiality, performance materiality, and determine sample sizes using Excel. Enhance audit accuracy and co...

June 11, 2024 11718 Views 0 comment Print

Coffee Day Global Limited (CDGL) – NFRA Orders & Auditing Standards

Company Law : Coffee Day Enterprises Limited (CDEL) operates in various sectors, including coffee retailing, logistics, financial services, and...

August 2, 2023 4167 Views 3 comments Print

SAS 500: Environmental Sustainability, Climate Change & wildlife conservation

CA, CS, CMA : SAS 500 is the fifth of the 16 SAS, which will become effective once posted by ICAI SRO i.e ISAI. The prime objective is to drasti...

July 4, 2023 1665 Views 0 comment Print

SAS 300 Promoting Education, Employability and Livelihoods

CA, CS, CMA : Discover the impact of SAS 300 in promoting education, employability, and livelihoods. Uncover the processes and evaluation method...

June 20, 2023 1539 Views 0 comment Print


Latest News


NFRA Recommends Auditing Standards for LLPs

Corporate Law : NFRA recommends 40 Auditing Standards for LLPs under the LLP (Amendment) Act 2021, effective from April 2026, for approval by the ...

November 26, 2024 4500 Views 0 comment Print

Framework for Social Audit Standards – ICAI

CA, CS, CMA : Framework for Social Audit Standards defines and describes the elements and objectives of a social audit performed by social audit...

February 4, 2023 6483 Views 0 comment Print

Draft ICSI SAS- 16 promoting welfare of migrants and displaced persons

CA, CS, CMA : ICSI Social Audit Standard – 16 (ICSI SAS-16) aims to aid the Social Auditors with necessary instructions or guidelines for the ...

January 24, 2023 897 Views 0 comment Print

Draft ICSI SAS- 15 on bridging the digital divide in internet and mobile phone access, addressing issues of misinformation and data protection

CA, CS, CMA : ICSI Social Audit Standard – 15 (ICSI SAS-15) aims to aid the Social Auditors with necessary instructions or guidelines for the ...

January 24, 2023 699 Views 0 comment Print

Draft ICSI SAS- 14 on facilitating access to land and property assets for disadvantaged communities

CA, CS, CMA : ICSI Social Audit Standard – 14 (ICSI SAS-14) aims to aid the Social Auditors with necessary instructions or guidelines for the ...

January 24, 2023 675 Views 0 comment Print


Latest Notifications


NFRA Circular on Statutory Auditors’ Responsibilities in Reporting Fraud in a Company

Company Law : NFRA issued a circular highlighting statutory auditors' obligations to report fraud in accordance with Companies Act, 2013. Circu...

June 26, 2023 12219 Views 0 comment Print

No further deferment of Standard on Auditing 701 (SA 701): MCA

Company Law : Further deferral of SA 701 cannot be permitted and it remains applicable for audits of financial statements for periods beginning ...

April 12, 2019 8979 Views 0 comment Print


Draft ICSI SAS- 14 on facilitating access to land and property assets for disadvantaged communities

January 24, 2023 675 Views 0 comment Print

ICSI Social Audit Standard – 14 (ICSI SAS-14) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of facilitating access to land and property assets for disadvantaged communities

Draft ICSI SAS- 13 on promotion of financial inclusion

January 24, 2023 1173 Views 0 comment Print

ICSI Social Audit Standard – 13 (ICSI SAS-13) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promotion of financial inclusion

Draft ICSI SAS- 12 on disaster management, including relief, rehabilitation and reconstruction activities

January 24, 2023 840 Views 0 comment Print

ICSI Social Audit Standard – 12 (ICSI SAS-12) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of disaster management, including relief, rehabilitation and reconstruction activities

Draft ICSI SAS- 11 slum area development, affordable housing and other interventions to build sustainable and resilient cities

January 24, 2023 957 Views 0 comment Print

ICSI Social Audit Standard – 11 (ICSI SAS-11) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of slum area development, affordable housing and other interventions to build sustainable and resilient cities

Draft ICSI SAS- 10 on promoting livelihoods for rural and urban poor including enhancing income of small and marginal farmers and workers in the non-farm sector

January 24, 2023 951 Views 0 comment Print

ICSI Social Audit Standard – 10 (ICSI SAS-10) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting livelihoods for rural and urban poor including enhancing income of small and marginal farmers and workers in the non-farm sector

Draft ICSI SAS- 09 on supporting other platforms that strengthen the non-profit ecosystem in fundraising and capacity building

January 24, 2023 831 Views 0 comment Print

ICSI Social Audit Standard – 09 (ICSI SAS-09) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of supporting other platforms that strengthen the non-profit ecosystem in fundraising and capacity building

Draft ICSI SAS- 08 on supporting incubators of Social Enterprises

January 24, 2023 894 Views 0 comment Print

ICSI Social Audit Standard – 08 (ICSI SAS-08) aims to aid the Social Auditors with necessary instructions or checklists for the effective Social Audit of Social Enterprises engaged in the field of supporting incubators of Social Enterprises

Draft ICSI SAS- 07 training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

January 24, 2023 1089 Views 0 comment Print

ICSI Social Audit Standard – 07 (ICSI SAS-07) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

Draft ICSI SAS- 06 protection of national heritage, art and culture

January 24, 2023 756 Views 0 comment Print

ICSI Social Audit Standard – 06 (ICSI SAS-06) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of protection of national heritage, art and culture

Draft ICSI SAS – 05 on ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

January 24, 2023 828 Views 0 comment Print

ICSI Social Audit Standard – 05 (ICSI SAS-05) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930