Wednesday, June 15, 2016

New / Revised Standards announced on Auditing by ICAI

  • Revised SA 700, Forming an Opinion and Reporting on Financial Statements.
  • New SA 701, Communicating Key Audit Matters in the Independent Auditor's Report.
  • Revised SA 705, Modifications to the Opinion in the Independent Auditor's Report.
  • Revised SA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.
  • Revised SA 260, Communication with Those Charged with Governance.
  • Revised SA 570, Going Concern.

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