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The document outlines the establishment and functions of the International Auditing and Assurance Standards Board (IAASB) under the International Federation of Accountants (IFAC) to develop global auditing standards. It details the responsibilities of the Institute of Chartered Accountants of India (ICAI) in implementing these standards and emphasizes the importance of internal controls, audit planning, and various types of audits, including cost and tax audits. Additionally, it discusses the principles gov

Author

gadademohan

Language

EN