Exposure drafts (Auditing) waiting for comments by January 2016

CaseWare IndiaAuditing

The Institute of Chartered Accountants of India has issued Exposure Drafts of New / Revised Standards on Auditing, as detailed below, for Comments from its Members to be sent latest by January 18, 2016 at the following address:

Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector-62,
NOIDA, Uttar Pradesh – 201 309

The comments can also be sent by email at aasb@icai.in

  • 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

Visit the ICAI website for more details