is it mandatory to follow sa 700(revised) issued by ICAI ?
1 Replies
CA Ramsai N
(Fresher)
(594 Points)
Replied 24 June 2013
"" Members are requested to note that the audit reports for audits of financial statements for periods beginning on or after 1st April 2012 are to be issued in the revised auditor’s report format, as prescribed in the Revised Standard on Auditing (SA) 700, Forming An Opinion and Reporting on Financial Statements. The text of the revised auditor’s report appears in the Appendix to the said SA and can be downloaded from the website of the Institute of Chartered Accountants of India at URL:https://220.227.161.86/17874sa700annx1.pdf."
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