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List of Exposure Drafts
[as issued by ICAI]
Accounting Standard
(AS) 3 (revised)
Statement of Cash Flows
(Last date for Comments: November 10, 2008)
Guidance Note on
Accounting for Service Concession Arrangements
(Last date for Comments: November 10, 2008)
Standard on Internal
Audit (SIA)
Internal Audit Evidence
(Last date for Comments: November 17, 2008)
Standard on Internal
Audit (SIA)
Internal Auditor's Consideration of Fraud in an Internal Audit
(Last date for Comments: November 17, 2008)
Standard on Internal
Audit (SIA)
Communication with External Auditors
(Last date for Comments: November 17, 2008)
Standard on
Internal Audit (SIA)
Communication with Management
(Last date for Comments: November 17, 2008)
Proposed Monograph on
Revenue Recognition for Arrangements with Multiple Deliverables
(Last date for Comments: October 20, 2008)
Standard on Internal
Audit (SIA)
Terms of Internal Audit Engagement
(Last date for Comments: November 3, 2008)
Revised Standard on
Auditing (SA) 510
Initial Audit Engagements-Opening Balances
(Last date for Comments: October 31, 2008)
Accounting Standard (AS)
2 (revised)
Inventories
(Last date for Comments: November 15, 2008)
(Revised) Standard on
Auditing (SA) 402
Audit Considerations Relating to an Entity Using a Third Party Service
Organisation
(Last date for Comments: December 1, 2008)
Revised Standard on
Auditing (SA) 550
Related Parties
(Last date for Comments: October 31, 2008)
Revised Standard on
Auditing (SA) 540
Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures
(Last date for Comments: October 31, 2008)
Standard on Auditing (SA) 265
Communicating Deficiencies in Internal Control
(Last date for comments: September 30, 2008)
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