The ICSI has issued first four Auditing Standards (AS), i.e (i) AS on Audit Engagement (CSAS-1) ;(ii) AS on Audit Process and Documentation (CSAS-2) ;(iii) AS on Forming of Opinion (CSAS-3) and (iv) AS on Secretarial Audit (CSAS-4), which are applicable mandatorily on audit assignments accepted by auditor on or after 01.04.2021. Guidance Notes sets out explanations, procedures and practical aspects of [CSAS-1 to CSAS-4] to facilitate compliance thereof by stakeholders.
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