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The Institute of Company Secretaries of India has released Guidance Notes on the ICSI Auditing Standards (CSAS-1 to CSAS-4) - Audit Engagement. Read the provisions of the official guidance note below:

Guidance Note on Audit Engagement

The Auditing Standard on Audit Engagement (CSAS-1), formulated by Auditing Standards Board (ASB) of the Institute of Company Secretaries of India (ICSI) and issued by the Council of the ICSI, is effective from 1st July, 2019 on a recommendatory basis and mandatory with effect from 1st April, 2021.

ICSI releases Guidance Notes on ICSI Auditing Standards

This Guidance Note sets out the explanations, procedures and practical aspects in respect of the provisions contained in CSAS-1 to facilitate compliance thereof by the stakeholders.

To download the complete guidance note on ICSI Auditing Standards: Click Here

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