Checklist on the Standards on Auditing by ICAI
For Kind Attention of Readers
This Checklist on Standards on Auditing is illustrative in nature. Members are advised to suitably modify the same as per the facts, circumstances, and nature of the entity under audit.
This document neither supersedes nor is a replacement of any guidance/ pronouncements/ Standards issued by ICAI. Members are advised to read or use the Checklist in conjunction with the Standards on Auditing. Members are also advised to exercise the professional judgement while using the Checklist on Standards on Auditing.
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