أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The purpose of the auditing and assurance standards is establish standards to be applied when an auditor carries out his audit work e.g.
AAS-1
The audit and assurance standard seek to lie down and explain the basic principles which govern the auditor's professional responsibility and which should be complied with when ever an audit is carried out. These principles are, integrity, objectivity and independence, confidentiality, skills and competence, work performed by others, documentation, planning,audit evidence, accounting system and internal control and finally audit conclusions and reporting.
AAS-2
The standard describes the overall objective and scope of the audit of general purpose financial statements of an enterprise by an independent auditor. The standards deals with the following important aspects of an audit:
* Objective of an audit- expression of an opinion, the concept of true and fair view.
* responsibility for financial statements
* Scope of the audit.
