Cost Audit and Assurance Standards Board of the Institute has approved the release of Exposure Draft of Cost Audit and Assurance Standard on Planning an Audit of Cost Statements (CAAS - 320). The proposed standard may be modified in light of comments received before being issued as a standard in final form.
Please submit your views / comments / suggestions on the proposed Exposure Draft, preferably by email, latest by March 31, 2012.
Comments should be addressed to:
The Secretary,
Cost Audit and Assurance Standards Board,
The Institute of Cost Accountants of India,
3, Institutional Area, Lodi Road
New Delhi – 110003
Email response should be sent to: technical@icwai.org
Check attached file to Download Exposure Draft of Cost Audit and Assurance Standard on Planning an Audit of Cost Statements (CAAS - 320)