ICAI Issues a Report on Audit Quality Review
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- Last Updated on 23 November, 2023
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The Quality Review Board (QRB) of the Institute of Chartered Accountants of India (ICAI) has issued a Report on Audit Quality Review. This report is a comprehensive summary of the procedure of selection of audit firms, and conduction of review, thereby highlighting the key findings and observations drawn on the review of audit of private limited companies. The report contains detailed observations with respect to Standards on Auditing (SA), Indian Accounting Standard (Ind AS), and Accounting Standards (AS). The report also includes observations in respect of Other Relevant Laws and Regulations, Schedule III to the Companies Act 2013.
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