Articles by Kaustuv
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What is Professional Skepticism
Posted by Kaustuv
28 January 2008
170465 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
9668 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
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