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This Auditing and Assurance Standard deals with an important form of audit evidence, viz., external confirmations. The Standard touches upon in details, with the various important aspects related to external confirmations. For example, relationship of external confirmation procedures to the inherent and control risks, assertions addressed by external confirmations, timing of external confirmations, design of the external confirmation request, nature of information being confirmed, form of confirmations - positive and negative, characteristics of respondents, evaluation of the results of the confirmation process, management requests etc.

This Auditing and Assurance Standard is effective for all audits relating to accounting periods commencing on or after April 1, 2003.


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

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