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The alley for Indian Chartered Accountants

Standards on Quality Control (SQCs)
(Auditing Standards)


Amendments to Preface to Auditing Standards and Clarification thereof

FAQs on Important Principles enunciated in Standards on Auditing w.r.t. Auditor’s Opinion and Audit Sampling
[Published in March 2023]

Framework for Social Audit Standards 
[Will be applicable from February 4, 2023]

Social Audit Standards (SAS) 100 to 1600
[Effective from January 14, 2023]

Technical Guide on Digital Assurance


Audits and Reviews of Historical Financial Information

New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
Related Services
General Clarifications issued


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