|p DITING STANDARD:
The tostituke __o4_cAls lta py ih 19uq
bps separable eS
pitikedl foouniaeiitiiiaie: slduehs Thauca los) oft |
The_ihatiluke was _foxmed with. the._thtenticn of
Leer peep alee ee 1
thet pore the opuncils ee
|| Aountant a gitmonlinay_e te eninge
“There, one —_centnal council functioning gon _New
| Detht nd jve_sregione) _voundils a
| Nontbenn- ena ee
Southenn India ae fond eat Chennai.
Th the wonld level there fa tonum called Tnteanahora)
Federation 64, Aecountonts (trac)
paditng Guidelines
. Thee ore mony - mem io
6, the _membens of le
[sre ie -many_ qui ond mony a J dit 4
Aondands yor_the hee li trae
page
—On_the baste ef He quidlins sued fate 5 ta
Uisules mony tardavidls which arte _appMeable to te-_roembens _ecm ||
NOTES
w
ae |
| peyote
ra Lal
The -anditing — etandowdle i _Indlla__ ose __taued by
|| the Cenbral ound) {or the upliftment _ af Paditing
| Paoessitn_ in Tndio
|| fudiig standards, Aevo atandonds , quidanw notes
o1e’_cailed pHonoununents oh. the _ dnaltituke
| SA=800_ Bosic. frundpes Governing An Pudit.
This _slondord _desutibes the base pruirciples _ushich
govern the _ayitons prsessional nesponsibitities and which
should be jolowed by the —oudilows _uifenever the
owdft i ramied oub
An_oudft is an. independant examinalien a} the
pinancio) thfpurration sony entity uhelber propit
| oriented on nob, Ipvtespective 8, the sige 1 Se foun
to_onider__to__expxtexs opinion _ en Ite spinandal — Atatemenls
Integrity P Objectivity and Trdependene
Auditor should be abradghk porwr honest and
|| 8ftocene ih his _ayppreanch _to_his prinfessiona) were
He rust be abnaiqbt toward ard sould
hove__unporttial attitude towards his work onet_alen
while expressing the eplnion en _the gipancial dateneok,
Auditn should respect. the sonkidenti ab Othe,
| tokonmation acquiyed ih the _courizs of his _ work,2047 ye
2
_——udiea_sbsuld—doourent all te Unyondan
audit,
an bi paorid i evidere —_Hhak the
ud cosvued oul —_thaaoridene wilh te basic prunaples__-
: | tip care, r