Standard on auditing
DURGA SAI PAWAN (6 Points)
13 November 2019
Why do we call it series & why does it always starts with 200 why not from 01
DURGA SAI PAWAN (6 Points)
13 November 2019
CA Ankit R Momaya
(Partner at Bhat Momaya & Associates)
(2304 Points)
Replied 13 November 2019
The Standards on Auditing are derived from International Standards on Auditing published by ISACA. They have used the numbering Series from 200. In order to align with them, India has also adopted the same.
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