Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
11th July, 2023
Exposure Drafts of SQM 1, SQM 2, SA 220(Revised), SA 250(Revised), SA 315(Revised), SA 540(Revised), SRS 4400(Revised)
The Auditing and Assurance Standards Board (AASB) of ICAI has is