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principle that the auditor should document matters which are important in providing evidence that the audit was carried out in accordance with the generally accepted auditing standards in India. The Standard explains as to what constitute working papers, need for working papers. The Standard also touches upon the following areas:

  • Form and Content: factors affecting form and content, quantum of working papers, permanent audit file, current audit file.

  • Ownership and Custody of Working Papers

    The AAS is effective for all audits relating to accounting periods beginning on or after July 1, 1985. Issued in July, 1985.

Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 20/-).
ISBN: 81-85868-36-0

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