AAS
Senior Member

Examination of Prospective Financial Information

The following is the text of the Auditing and Assurance Standard (AAS) 35*, "The Examination of Prospective Financial Information", issued by the Council of the Institute of Chartered Accountants of India. This Standard should be read in conjunction with the "Preface to the Statements on Standard Auditing Practices", issued by the Institute

Audit Evidence – Additional Considerations for Specific Items

The following is the text of the Auditing and Assurance Standard (AAS) 34*, "Audit Evidence – Additional Considerations for Specific Items", issued by the Council of the Institute of Chartered Accountants of India. This Standard should be read in conjunction with the "Preface to the Statements on Standard Auditing Practices", issued by the Institute

Audit Evidence – Additional Considerations for Specific Items

The following is the text of the Auditing and Assurance Standard (AAS) 34*, "Audit Evidence – Additional Considerations for Specific Items", issued by the Council of the Institute of Chartered Accountants of India. This Standard should be read in conjunction with the "Preface to the Statements on Standard Auditing Practices", issued by the Institute

Engagements to Review Financial Statements


The attached is the text of the Auditing and Assurance Standard (AAS) 33*, "Engagements to Review Financial Statements ", issued by the Council of the Institute of Chartered Accountants of India. This Standard should be read in conjunction with the "Preface to the Statements on Standard Auditing Practices", issued by the Institute.

Engagements to Perform Agreed-upon Procedures regarding Financial Information

The following is the text of the proposed Auditing and Assurance Standard (AAS) 32*, “Engagements to Perform Agreed-upon Procedures regarding Financial Information”, issued by the Council of the Institute of Chartered Accountants of India. This Standard should be read in conjunction with the “Preface to the Statements on Standard Auditing Practices”, issued by the Institute.