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所在平台: Udemy |
课程主页: https://www.udemy.com/course/standards-of-auditing-in-india-sa/
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**课程名称：印度审计标准 (SA)** **课程概述：** 本课程专为希望深入了解印度审计标准（SA）的印度学生设计，内容全面且易于理解。通过学习所有审计标准，学生将能掌握审计领域的专业知识。本课程适合在校大学生以及所有学习专业财务课程的学生。审计的核心价值在于为公司的财务表现和状况提供“真实而公允”的视图，从而增强利益相关者（包括所有者和有信息需求的人）对公司管理层之间信托和管理责任的信心。 在印度，审计与鉴证准则由印度特许会计师协会 (ICAI) 发布。ICAI 于 1982 年成立了审计与鉴证准则委员会 (AASB)，负责制定审计标准。AASB 在理事会授权下，发布了关于标准审计实务的声明以及审计与鉴证准则。根据《2013 年公司法》第 143(10) 条，中央政府可在咨询并审查了国家财务报告局的建议后，推荐印度特许会计师协会（依据《1949 年特许会计师法》第 3 条成立）制定的审计标准或任何补充规定。根据《2013 年公司法》第 143(9) 条，每一位审计师都必须遵守审计标准。 **审计与鉴证准则委员会 (AASB) 的目标和职能：** 1. 评估全球现有的及新兴的审计实务，识别需要制定质量控制标准、业务约定标准和审计声明的领域。 2. 制定业务约定标准、质量控制标准和审计声明，并在协会理事会的授权下发布。 3. 审查现有的审计标准和声明，评估其在变化环境下的相关性，必要时进行修订。 4. 针对任何标准、特定行业或通用审计问题产生的议题，制定并发布指导说明，以便在协会理事会的授权下发布。 5. 审查现有的指导说明，评估其在变化环境下的相关性，必要时进行修订。 6. 在必要时，针对由标准产生的议题制定通用澄清。 7. 在委员会认为适当的情况下，在其自身授权下制定并发布技术指南、实务手册、研究成果及其他文件，为专业会计师提供指导。 **课程大纲：** 无
This course is applicable for all indian students who wish to enrich their knowledge in Auditing standards as practiced in india..This course is self explanatory.The students are requested to study all the standards to have a thorough knowledge in auditing.This course can be pursued by college students and other students who pursue professional finance courses.The benefit of an audit is that it provides assurance that management has presented a ‘true and fair' view of a company's financial performance and position. An audit underpins the trust and obligation of stewardship between those who manage a company and those who own it or otherwise have a need for a ‘true and fair' view, the stakeholdersIn India, Auditing and Assurance standards are issued by ICAI. In 1982, ICAI set up Auditing and Assurance Standard Board (AASB) to prepare auditing standards. Accordingly, AASB issues Statements on Standard Auditing Practices and Auditing and assurance Standards under the authority of the Council. As per section 143 (10) of the Companies Act, 2013, The Central Government may prescribe the standards of auditing or any addendum thereto, as recommended by the Institute of Chartered Accountants of India, constituted under section 3 of the Chartered Accountants Act, 1949, in consultation with and after examination of the recommendations made by the National Financial Reporting Authority.As per section 143 (9) of the Companies Act, 2013, every auditor shall comply with the auditing standards.OBJECTIVES AND FUNCTIONS OF THE AUDITING AND ASSURANCE STANDARDS BOARD (AASB)1. To review the existing and emerging auditing practices worldwide and identify areas in which Standards on Quality Control, Engagement Standards and Statement on Auditing need to be developed. 2. To formulate Engagement Standards, Standards on Quality Control and Statement on Auditing so that these may be issued under the authority of the Council of the Institute3. To review the existing Standards and Statements on Auditing to assess their relevance in the changed conditions and to undertake their revision, if necessary. 4. To develop guidance notes on issues arising out of any Standard, auditing issues pertaining to any specific industry or on generic issues, so that those may be issued under the authority of the Council of the Institute. 5. To review the existing Guidance Notes to access their relevance in the changed circumstances and to undertake their revision, if necessary. 6. To formulate General Clarifications, where necessary, on issues arising from Standards. 7. To formulate and issue Technical Guides, Practice Manuals, Studies and other papers under its own authority for guidance of professional accountants in the cases felt appropriate by the Board
