Transcription of Guidance Note on Audit of Consolidated Financial ...
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Guidance Note on Audit of Consolidated Financial ...
Guidance Note on Audit of Consolidated Financial Statements (Revised 2016). Readers may note that this Guidance Note supercedes the Guidance Note on Audit of Consolidated Financial Statements, issued by the ICAI in 2003. The Institute of Chartered Accountants of India (Set up by an Act of Parliament). New Delhi The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher. Edition : October, 2016. Committee : Auditing and Assurance Standards Board E-mail : Website : Price : Rs. 150/- ISBN No : 978-81-8441-847-7. Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No.
FOREWORD The Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India, in 2003, had issued the Guidance Note on Audit of Consolidated Financial Statements to provide
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