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The purpose of this Standard is to establish standards on quality control policies and procedures of an audit firm regarding audit work generally; and procedures regarding the work delegated to assistants on an individual audit. The AAS deals with the such aspects of the quality control for audit work, namely, objectives of the quality control policies to be adopted by audit firm, direction to be provided to the assistants to whom work has been delegated, supervision of the work being performed by the assistants, review of the work being performed by assistants and factors to be considered therein.

The AAS is effective for all audits relating to accounting periods beginning on or after April 1, 1999.


Issued in July, 1999.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 15/-).
ISBN: 81-87072-32-6.

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