Auditing, Review and Other Standards (formerly known as AAS) are the standards issued by Institute of Chartered Accountants of India.[1]

Companies Act 2013 mandate the auditors to comply with auditing standards.[2]

References

  1. ↑ "Auditing, Review and Other Standards (formerly known as AAS) - Complete Text", icai.org
  2. ↑ "Auditor resignations: Govt planning review of auditing standards", Financial Express, 19 September 2018


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