Auditing and Assurance Standards Board (AASB)
AUDITING AND ASSURANCE DIRECTORATE
All matters concerned with establishing auditing standards in the country through
the following Boards/Committees of the Central Council of the Institute:
The Board formulates high quality standards dealing with auditing,In fulfilling its objectives, the Board also develops Guidance NotesThe Board also develops and issues Technical Guides, PracticeThe Board responds to various regulatory bodies like, ReserveCommittee on Internal Audit (CIA)
review, other assurance, quality control and related services which
codify the best practices in the area of auditing and are issued
under the authority of the Council of the Institute.
for assisting the members in issues arising out of implementation of
Standards or issues peculiar to audit of a particular industry.
Manuals, Studies, Training Material, etc.
Bank of India (RBI), Securities and Exchange Board of India
(SEBI), Comptroller and Auditor General of India (C&AG), etc., on
auditing matters raised by them
The Committee on Internal Audit reviews existing internal auditThe Committee also develops and issues Studies, TechnicalIt also organizes/provides technical assistance for organizing
practices in the country and issues Standards on Internal Audit
under the authority of the Council of the Institute.
Guides, Manuals, etc on internal auditing.
conferences/workshop on areas related to internal auditing
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