The Institute of Chartered Accountants of Pakistan

                                   

 

TECHNICAL RELEASES (AUDITING)

ATR-1 Withdrawn - (Only members to sign audit documents)
   
ATR-2 Withdrawn – (Communication – Statement on the explanation and its clarification of the word )
   
ATR-3 Withdrawn – (Incoming auditors to help in clearing the professional dues of retiring member )
   
ATR-4 Withdrawn – ( Audit of government corporations )
   
ATR-5 Withdrawn – (Replying to enquiries for audit jobs )
   
ATR-6 Withdrawn – (Audit by ex-employees )
   
ATR-7 Withdrawn – (Some glaring omissions by the auditors pointed out by Corporate Law Authority)
   
ATR-8 Preparation of accounts from incomplete records and report thereon as auditor (Reformatted 2002)
   
ATR-9 Withdrawn - (Signing of correspondence and financial statements by members)
   
ATR-10 Withdrawn – (Communication of consent by incoming auditors)
   
ATR-11 Appointment of auditors-I (Reformatted 2002)
   
ATR-12 Withdrawn - (Appointment of auditors-II)
   
ATR-13 Lien on books of accounts due to non-payment of professional dues
   
ATR-14 Minimum hourly charge out rates for audit work by practising members (Revised 2007) 
   
ATR-15 Withdrawn – ( Qualification in auditor’s report - going concern assumption for organization formed with a limited life)
   
ATR-16 Acceptance of Audit Assignments by New Auditor(S) when Audit Fee of Existing Auditor(S) is Outstanding 
   
ATR-17 Auditors’ Report to the Trustees/Board of Governors/Management Committee
   
ATR-18 Bank Reports for audit purposes
   
ATR-19 Identification Of Audit Engagement Partner In The Auditors' Report On Financial Statements
   
   

            

 
Auditing Technical Releases