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are designed to provide guidance to members on the matters which may arise in the course of their professional work and on which they may desire assistance in resolving issues that may pose difficulty.
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The have been issued with a view to securing compliance by members on matters which, in the opinion of the Council, are critical for proper discharging of their functions.
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The auditor’s safeguard the auditor’s ability to form an audit opinion without being affected by any influences.
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As per SA-200 “Overall Objectives of the Independent Auditor,” in conducting an audit of financial statements, the overall objectives of the auditor are:
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No business or institution can effectively carry on its activities without the help of proper
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along with other disciplines such as accounting and law equips you with all the knowledge that is required to enter into auditing as a profession.
