The Institute of Chartered Accountants of India (“ICAI”) has published a revised Implementation Guide to the Standard on Auditing (SA) 230 Audit Documentation – December 2022 Edition.
- Chapter 1: Summary of the Standard
- Chapter 2: Introduction
- Chapter 3: FAQs on SA 230
- Chapter 4: Checklist
- Appendix: Illustrative Working Paper Format
The Complete Guide can be accessed at: https://resource.cdn.icai.org/72414aasb58321.pdf
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