CA, CS, CMA : The standards explain how written representations and external confirmations help auditors obtain reliable evidence and support au...
CA, CS, CMA : Explore the ethical issues in auditing, their consequences, and strategies for maintaining integrity. Understand how ethical stand...
CA, CS, CMA : Learn how to set audit materiality, performance materiality, and determine sample sizes using Excel. Enhance audit accuracy and co...
Company Law : Coffee Day Enterprises Limited (CDEL) operates in various sectors, including coffee retailing, logistics, financial services, and...
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...
Corporate Law : NFRA recommends 40 Auditing Standards for LLPs under the LLP (Amendment) Act 2021, effective from April 2026, for approval by the ...
CA, CS, CMA : Framework for Social Audit Standards defines and describes the elements and objectives of a social audit performed by social audit...
CA, CS, CMA : ICSI Social Audit Standard – 16 (ICSI SAS-16) aims to aid the Social Auditors with necessary instructions or guidelines for the ...
CA, CS, CMA : ICSI Social Audit Standard – 15 (ICSI SAS-15) aims to aid the Social Auditors with necessary instructions or guidelines for the ...
CA, CS, CMA : ICSI Social Audit Standard – 14 (ICSI SAS-14) aims to aid the Social Auditors with necessary instructions or guidelines for the ...
Company Law : NFRA issued a circular highlighting statutory auditors' obligations to report fraud in accordance with Companies Act, 2013. Circu...
Company Law : Further deferral of SA 701 cannot be permitted and it remains applicable for audits of financial statements for periods beginning ...
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
ICSI Social Audit Standard – 04 (ICSI SAS-04) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting gender equality empowerment of women and LGBTQIA+ communities
ICSI Social Audit Standard – 03 (ICSI SAS-03) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting education, employability and livelihoods
ICSI Social Audit Standard – 02 (ICSI SAS-02) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting health care including mental healthcare, sanitation and making available safe drinking water
ICSI Social Audit Standard – 01 (ICSI SAS-01) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of eradicating hunger, poverty, malnutrition and inequality
The main object of Social Audit is to ascertain the impact made by the Social Enterprise through its activities, intervention, programs or projects implemented during the reporting period.
SAS 1600 Promoting welfare of migrants and displaced persons relates to the thematic area of “Promoting welfare of migrants and displaced persons
SAS 1500 Bridging the digital divide in internet and mobile phone access, addressing issues of misinformation and data protection relates to the thematic area of “Bridging the digital divide in internet and mobile phone access, addressing issues of misinformation and data protection
SAS 1400 Facilitating Access to Land and Property Assets for disadvantaged Communities relates to the thematic area of Facilitating Access to Land and Property Assets for Disadvantaged Communities
SAS 1300 Promotion of financial inclusion relates to the thematic area of Promotion of financial inclusion
