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Articles by Kaustuv

What is Professional Skepticism

Posted by Kaustuv 28 January 2008 170438 Views

Professional skepticism § Professional skepticism is a key element of a quality audit § Professional skepticism means: · Not accepting the evidence you have gathered at face value· Continuing to pursue all avenues of inquiry on the topic at hand

AAS

Posted by Kaustuv 05 September 2007 9639 Views

I. As the members are aware, the Institute of Chartered Accountants of India has tilldate issued 35 (thirty five) Auditing and Assurance Standards (AASs). It may be reiterated that all the Standards are mandatory in nature. This means that while carr