Guidance Notes issued by ICAI

 

Guidance Note Title

Issue Date

Accounting for State-level Value Added Tax

2005

Independence of Auditors

2005

Signature on Statutory Audit Reports

Withdrawn (Since AAS 28 issued)

Revision/Rectification of Financiaql statements

August 1983

Audit of Fixed Assets

April 1985

293A of the Companies Act and the Auditor

-

Accountant's report on profit forecasts and/or Financial forecasts

-

Audit reports and certificates for Special purposes

-

Duty cast on auditors u/s 45MA of RBI Act, 1934

-

Certificate to be issued by the auditor of a company pursuant to Companies(Acceptance of Deposits) Rules, 1975

Sep 1979

Auditor's report on Revised accounts of Companies before circulation to Share holders

Dec 1979

Preparation of Financial statements on letter-heads and Stationery of Auditors

August 1982

Surprise checks

Withdrawn

Independence of auditors

June 1968

Auditing of accounts of Liquidators

Feb 1962

Provision for liability of Taxation

Withdrawn (Since AS22 issued)

Provision for Proposed Dividend

-

Audit of Accounts of Non-corporate Entities(Bank borrowers)

-

Reports in company prospectuses

-

Abridged Financial Statements

-

Certification of documents for registeration of charges

Jan 1994

Audit of Inventories

Nov 1994

Audit of Investments

Nov 1994

Audit of Debtors, Loans and Advances

June 1994

Audit of Miscellaneous Expenditure in Balance Sheet

Oct 1995

Audit of Cash and Bank Balances

Nov 1995

Audit of Liabilities

Dec 1995

Audit certificate to be issued by the Statutory auditor on the Cash Flow Statement

-

Audit Reports/Certificates on Financial Info. in Offer Documenst

Jan 1997

Audit of Revenue

May 1997

Members' Duties regarding Engagements involving compilation of Financial Statements

Feb 2000

Engagements to Review Financial Statements

Withdrawn (Since AAS 33 issued)

Auditors' rights where clients and other auditors seek access to their audit working papers

May 2000

Certification of Corporate Governance

June 2001

Section 227(3)(e) and (f) of Companies Act, 1956 (Revised)

August 2004

Engagements to perform agreed upon procedures regarding Financial Information

July 2001

Audit of expenses

Nov 2001

Auditor's report to the Board of Directors on Consolidated Financial Statements

March 2002

Format of Audit report (Revised)

April 2002

Revision of the Audit report

-

Special considerations in the audit of small entities

Sep 2003

Audit of Miscellaneous expenditure(2003)

Sep 2003

Audit of consolidated Financial statements

Sep 2003

Measurement of Income tax expense for AS25

Dec 2006

 

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