ICAI issues implementation guide to Standard on Auditing (SA) 230

Last updated: 16 December 2022

Introduction Concept of Documentation 2.1 Audit, according to Spicer and Pegler, may be said to be such an examination of the books, accounts and vouchers of a business as will enable the auditor to satisfy that the Balance Sheet is properly drawn up, so as to give a true and fair view of the

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Category Audit   Report

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