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The basic objective of the AAS is to establish standards on the principle that the auditor should plan his work to enable him to conduct an effective audit in an efficient manner and that the plan should be based on the knowledge of the client’s business. The AAS covers topics such as advantages of audit planning, sources of obtaining knowledge of the client’s business, topics on which discussion with client might be useful, factors to consider in development of an overall plan, developing an audit programme etc.

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


Issued in April, 1989.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 15/-).
ISBN: 81-87072-08-3.

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