ASB Members
|
Procedures of the ASB
|
ASB Committees
|
Secretariat
|
AuSB Committees
|
Procedures of the AuSB
|
AuSB Members
Home
News
Reports
Publications
Seminars/Conferences
Member's Articles
Public Notices
Contact Us
NASs in Efect
Exposure Draft
Publications
Voluntary Compliance
NSAs in Effect
NAPs in Effect
Revissed NSAs
Guidance Notes
Exposure Drafts
FCGO
ICAN
MOF
IFAC
ACAN
IRD
NRB
SAFA
CAPA
Auditing Standard Board
NSAs
Name
Format
200
Objectives and General Principles Governing Audit of Financial Statements
210
Terms of Audit Engagements
220
Quality Control For Audits of Historical Financial Information
230
Documentation
240
The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements
250
Consideration of Laws and Regulations in an Audit of Financial Statements
260
Communication of Audit Matters with Those Charged with Governance
300
Planning
310
Knowledge of the Business
315
Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement
320
Audit Materiality
400
Risk Assessments and Internal Control
500
Audit Evidence
505
External Confirmations
510
Initial Engagements-Opening Balances
530
Audit Sampling and Other Selective Testing Procedures
540
Audit of Accounting Estimates
550
Related Parties
560
Subsequent Events
570
Going Concern
580
Management Representations
600
Using the Work of Another Auditor
610
Considering the Work of Internal Auditor
620
Using the Work of an Expert
700
The Auditor's Report on Financial Statements
710
Comparatives
720
Other Information in Documents Containing Audited Financial Statements
800
The Auditor's Report on Special Purpose Audit Engagements
NSRs 4400
Engagements to Perform Agreed-Upon Procedures Regarding Financial Information
NSREs 2400
Engagements to Review Financial Statements
NSREs 4410
Engagements to Compile Financial Information
30
Framework of Nepal Standards on Auditing
Glossary
©Copyright 2003, ASB & AuSB, Babar Mahal, Kathmandu.
Tel 977-1-2030020, 4231949,
Site Developer:
Fax: 4258568 P.O.Box:24862 E-mail: asb@standards.org.np /ausb@standards.org.np
shyamuprety@hotmail.com
