ICSI issues four Auditing Standards (CSAS -1 to CSAS – 4)

The Institute of Company Secretaries of India (ICSI) has issued four Auditing Standards namely, Auditing Standard on Audit Engagement, Auditing Standard on Audit Process and Documentation, Auditing Standard on forming an opinion and Auditing Standard on Secretarial Audit. The objective of the Standard is to prescribe for the Auditor, principles and procedures to be followed while accepting or continuing with an Audit Engagement by agreeing to the terms of engagement with the Appointing

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