Auditing

Attestation services which include all those services such
as internal audit, concurrent audit etc., which involve provisions of some kind of element of assurance to users.

Specifically, the services which have been excluded from the scope of attestation services are all
management consulting engagements, representing a client before the authorities, preparing tax returns and providing tax advice, compilation services, testifying as expert witness and providing expert opinions based on facts.

Thanks for the reply. Can you tell me what applicable financial reporting framework is? "The auditor's opinion on the financial statements deals with whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework"  In this sentence I couldn't understand the meaning of "material respects " and "applicable financial reporting framework ". I also wonder what material misstatement is. Can you help me with these things? Thanks in advance.

Applicable FRF is nothing but accounting std.,std. on suditing, Applicable Law & regulations,Schedule III to Co.s act etc as applicable to entity

Material misstatment means error or fraud in any items of Fin. statement.

While doing first reading remember the above meaning for these terms...

Remaining u ll understand it deeply automatically as & when u ll read entire SA.....