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CA's Referencer: NFRA Auditor-Audit Committee Interaction Series 1 – Accounting Estimates - Expected Credit Losses
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CA's Referencer: NFRA Auditor-Audit Committee Interaction Series 2 - Audit Strategy and Planning
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CA's Referencer: NFRA Auditor-Audit Committee Interaction Series 2 – Audit of Accounting Estimates and Judgments - Income Taxes - Ind AS 12
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CA's Referencer: NFRA Auditor-Audit Committee Interaction Series 3 - Related Parties
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PCAOB Reference Material: Audit Focus Series - Audit Committee Communications
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SEBI Circular: Industry Standards on “Minimum information to be provided for review of the audit committee and shareholders for approval of a related party transaction”
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SEBI Circular: Norms for Internal Audit Mechanism and composition of the Audit Committee of MIIs
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