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The AAS establishes standards on the procedures that should be adopted by the external auditor to assess the work of an internal auditor for placing reliance upon that work. The Standard touches upon topics like scope and objective of internal audit function, relationship between internal and external auditor, aspects to be considered in evaluating the internal audit function, coordination between internal and external auditor, evaluating specific internal audit work.

The Standard is effective for all audits relating to accounting periods beginning on or after April 1, 1989.


Issued in January, 1989.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 10/-).
ISBN: 81-85868-82-4.

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