Who mandates auditing and assurance standards?

Hi

Just as Accounting standards have been made mandatory by companies act - section 211, have the auditing and assurance standards also been made mandatory? Or, then how are they enforced like the accounting standards?

Moreover, has there been any recent revision in the "auditing and assurance standards"? Check this link https://www.icai.org/new_post.html?post_id=450&c_id=141 - it mentions some "clarity project"..

Now check the attached file. Are the link and file in conformity? Pl guide.. and this time, someone please answer!!

:/ ... Actually, I need to throw a presentation on Auditing standards, and don't have a friggin clue. All I could come across was this material but there appears to be some variation. Kindly suggest!

Thnx - Sid