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Auditing, Review and Other Standards (formerly known as AAS) are the standards issued by Institute of Chartered Accountants of India.
Companies Act 2013 mandate the auditors to comply with auditing standards.
References
- "Auditing, Review and Other Standards (formerly known as AAS) - Complete Text", icai.org
- "Auditor resignations: Govt planning review of auditing standards", Financial Express, 19 September 2018
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