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- ICAI Motto
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- Copyright 2024 ICAI.
The objective of this AAS is to provide guidance in respect of engagements to examine and report on prospective financial information. This AAS also covers specific aspects such as examination procedures for best estimates and hypothetical assumption.This AAS also contains the illustrative formats of
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| The AAS is effective in relation to reports on projections/ forecasts issued on or after April 1, 2007. |
| Issued in February l, 2007 |
| Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2007) Also available as a separate publication of the Institute. (price Rs 40/-) ISBN: 81-88437-99-9 |