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Definition of auditing. Auditing and Assurance Standards (AAS) 1 by ICAI “Auditing is the independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon”.

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Aug 18, 2015· ICAI’s Guidelines on Auditing of Specific Industry/ Aspects. The ICAI has issued industry specific technical and generic guides on internal audit for information and perusal of the members while conducting internal audit in the respective industry, as under:

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Form of tax audit particulars to be furnished by members/ firm (Para 9.26) Revision of recommended scale of fees chargeable for the work done by the members of the Institute (Para 9.27) Criteria for classification of non-corporate entities as decided by the Institute of Chartered Accountants of India & Criteria for classification of companies ...

ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949)

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this guide into a full-fledged Guidance Note on Audit of Public Charitable Institutions under the Income-tax Act. This guidance note brings out all the essential aspects of audit of charitable institutions under the Income-tax Act and will be of very great use to the members. Apart from this, the Fiscal Laws Committee is also bringing a

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