Auditing, Review and Other Standards (formerly known as AAS) are the standards issued by Institute of Chartered Accountants of India.[1]
Companies Act 2013 mandate the auditors to comply with auditing standards.[2]
References
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Auditing, Review and Other Standards (formerly known as AAS) are the standards issued by Institute of Chartered Accountants of India.[1]
Companies Act 2013 mandate the auditors to comply with auditing standards.[2]