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Implementation Guide on Audit of Internal Financial ...

Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to smaller , Less Complex Companies The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi IG on Audit of IFCFR with Specific Ref. to SLC Companies 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 : August, 2016 Committee : Auditing and Assurance Standards Board E-mail : Website : Price : Rs.

Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies

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