Description:... Despite issuing various guidance notes and technical guides by the Institute of Chartered Accountants of India (ICAI), the Quality Review Board (QRB) has identified multiple instances of auditors' non-compliance with SA 700. This article discusses some commonly observed non-compliances with SA 700's reporting requirements and provides the suggested guidelines from the Auditing and Assurance Board (AASB) of ICAI. The coverage includes:‣ Reporting under Section 143(3)(c) of the Companies Act, 2013‣ Reporting with Regard to Materiality Description‣ Partial Reporting of Key Audit Matters‣ Separate UDIN for Statutory Audit and Tax Audit
Despite issuing various guidance notes and technical guides by the Institute of Chartered Accountants of India (ICAI), the Quality Review Board (QRB) has identified multiple instances of auditors' non-compliance with SA 700. This article discusses some commonly observed non-compliances with SA 700's reporting requirements and provides the suggested guidelines from the Auditing and Assurance Board (AASB) of ICAI. The coverage includes:
‣ Reporting under Section 143(3)(c) of the Companies Act, 2013
‣ Reporting with Regard to Materiality Description
‣ Partial Reporting of Key Audit Matters
‣ Separate UDIN for Statutory Audit and Tax Audit
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شماره کارت : 6104337650971516 شماره حساب : 8228146163 شناسه شبا (انتقال پایا) : IR410120020000008228146163 بانک ملت به نام مهدی تاج دینی