http://www.ausb.org.np/ausb/resources/431710_Guidelines for an Audit during Extra-ordinary Circumstances, including Pandemic.pdf

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As per the decision of 224th Council meeting, the following Nepal Standards on Auditing revised and drafted based on IAASB hand book 2016-17 edition, are applicable voluntarily from 1st Sharwan 2075 and Mandatory from 1st Sharwan 2076 Except NSA701 –Communicating Key Audit Matters in the Independent Auditor's Report.

 

 

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As per the decision of 197th Council meeting, the following Nepal Standards on Auditing revised and drafted based on IAASB hand book 2012 edition, are applicable voluntarily from 1st Sharwan 2072 and Mandatory from 1st Sharwan 2073.

 Nepal standards on Auditing

(Based on IAASB Hand Book 2012 Edition)

 

     

NSAs No.

Standards

Preface to the Nepal Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

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Glossary of Terms

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NEPAL STANDARDS ON QUALITY CONTROL(NSQC)

1

NSQC1

Nepal Standard on Quality Control (NSQC) 1,Quality Control For Firms that Perform Audits and Reviews Of Financial Statements, and Other Assurance and Related Services Engagements

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Communicating Deficiencies in Internal Control to Those Charged with Govermance and Management Audit Considerations Relating to an Entity Using a Service Organization Inter-Bank Confirmation Precedures The Consideration of Environmental Matters in the Audit of Financial Statements. Auditing Derivative Financial Instiruments Electronic Commerce-Effect on the Audit of Financial Statements Review of Interim Financial ... Read More

List of NSAs (English Version) Old

1. Preface

2. Glossary of Terms

3. Nepal Standards on Quality Control (NSQC)

4. Nepal Framework for Assurance Engagements

5. Objectives and General Principles Governing an Audit of Financial Statements (NSA 200)

6.Terms of Audit Engagemnets (NSA 210)

7.Quality Control for Audits of Historical Financial Information (NSA 220) (NSA 220)

8. Audit Documentation (NSA 230)

9.The Auditor's Responsibility to Consider Fraud in An Audit of Financial ... Read More