The Audit Documentation Manual is a simplified version of the Audit Practice Manual issued by the Institute, prepared in a Nepali language and is tailored to address the requirements of firms of Registered Auditors in executing audit engagements. Hands Out gives scenario of example client in the context of which use of Manual is explained. File formats are checklists in word document prescribed by the Manual which can be readily used at different stages of audit process. This Manual, however, is not substitute for Nepal Standards on Auditing and professional judgment of members is expected as regards its application in the specific circumstances to ensure compliance to applicable NSAs. The contents of this Manual are current at the date of its publication.
1. Audit Documentation Manual (Nepali Version) View
2. Hands Out View
3. File Formats Download
4. President and Committee Chair’s message View