Hello everyone
can anyone please list out the revisions that occurred recently in SA over past year along with the summary of respective SA
thanks
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Revisions in SA
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India is transitioning to a new regime of approximately 40 revised auditing standards (IndSAs) to align with global norms, featuring a shift toward risk-based quality management and enhanced accountability in group audits (notably SA 600). These updates aim to move the profession from a rule-based checklist approach to a principle-based, judgment-oriented framework.
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