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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 795 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 2025 Views 0 comment Print

Demystifying ISA 580: Management Representation Letters in Auditing

CA, CS, CMA : Explore significance of ISA 580 and crucial role of Management Representation Letters in audits. Learn their purpose, reliability,...

September 13, 2023 3207 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 3066 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 1329 Views 0 comment Print


Latest News


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 5229 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 645 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 444 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 444 Views 0 comment Print

Draft ICSI SAS- 13 on promotion of financial inclusion

CA, CS, CMA : ICSI Social Audit Standard – 13 (ICSI SAS-13) aims to aid the Social Auditors with necessary instructions or guidelines for the ...

January 24, 2023 756 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 10398 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 8628 Views 0 comment Print


SAS 1000 Promoting Livelihoods for rural and urban poor including enhancing income of Small and Marginal Farmers and workers in the non-farm sector

January 20, 2023 720 Views 0 comment Print

SAS 1000 Promoting Livelihoods for rural and urban poor including enhancing income of Small and Marginal Farmers and workers in the non-farm sector relates to the thematic area of Promoting Livelihoods for rural and urban poor including enhancing income of Small and Marginal Farmers and workers in the non-farm sector

SAS 900 Supporting other platforms that strengthen non-profit ecosystem in fundraising & capacity building

January 20, 2023 429 Views 0 comment Print

SAS 900 Supporting other platforms that strengthen the non-profit ecosystem in fundraising and capacity building relates to the thematic area of Supporting other platforms that strengthen the non-profit ecosystem in fundraising and capacity building

SAS 700 Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

January 20, 2023 1131 Views 0 comment Print

SAS 700 Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports relates to the thematic area of Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

SAS 600 Protection of national heritage, art and culture

January 20, 2023 366 Views 0 comment Print

SAS 600 Protection of national heritage, art and culture relates to the thematic area of Protection of national heritage, art and culture

SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

January 20, 2023 687 Views 0 comment Print

SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation relates to the thematic area of Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

SAS 400 Promoting Gender Equality, Empowerment of Women & LGBTQIA + Communities

January 20, 2023 621 Views 0 comment Print

Social Audit Standard (SAS) 400 – Promoting Gender Equality, Empowerment of Women and LGBTQIA+ communities aims to provide the Social Auditor with the necessary guidance in relation to independent impact assessment engagement of Social Enterprises engaged in Promoting gender equality, empowerment of women and LGBTQIA+ communities and the audit steps and procedures that should be applied while conducting the social impact assessment.

SAS 300 Promoting Education, Employability, and Livelihoods

January 20, 2023 666 Views 0 comment Print

SAS 300 Promoting Education, Employability, and Livelihoods relates to the thematic area of ‘Promoting Education, Employability, and Livelihoods

SAS 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water

January 20, 2023 729 Views 0 comment Print

Social Audit Standard (SAS) 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water relates to the thematic area of Promoting health care including mental healthcare, sanitation and making available safe drinking water.

SAS 100 Eradicating hunger, poverty, malnutrition and inequality

January 20, 2023 1329 Views 0 comment Print

Social Audit Standard (SAS) 100 Eradicating hunger, poverty, malnutrition and inequality relates to thematic area of eradicating hunger, poverty, malnutrition and inequality.

Exposure draft of SSAE 3000 Assurance Engagements on Sustainability Information

September 14, 2022 528 Views 0 comment Print

The Sustainability Reporting Standards Board (SRSB) formulates this Standard on Sustainability Assurance Engagements (SSAE) 3000 Assurance Engagement on Sustainability Information.

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