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This AAS discusses the procedures to be applied in situations where an independent auditor (principal auditor) reporting on the financial statements of the entity uses the work of another auditor (other auditor) with respect to the financial statements of one or more components included in the financial statements of the entity. The AAS explains the concept of component. It also deals in detail with the procedures to be adopted by the principal auditor when using the work of the ‘other auditor’, need for evaluating the professional competence of the ‘other’ auditor, documentation, coordination between principal and other auditor, reporting considerations for the principal auditor, and division of responsibility.

The revised AAS is effective for all audits relating to accounting periods beginning on or after April 1, 2002.


Revised AAS Issued in September 2002.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 25/-).
ISBN: 81-87072-98-9.

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