The Auditing Technical Release (ATR) provide guidance on the issues which are not covered by any of the auditing standards. These technical releases are issued by the Institute\u2019s Auditing Standards & Ethics Board (previously Auditing Standards & Ethics Committee). The ATRs are reviewed periodically and most of them have been withdrawn since these were adequately covered by the standards<\/p>\n
ATR-1\u00a0\u00a0\u00a0 Withdrawn \u2013 (Only members to sign audit documents)<\/span><\/span> The Auditing Technical Release (ATR) provide guidance on the issues which are not covered by any of the auditing standards. These technical releases are issued by the Institute\u2019s Auditing Standards & Ethics Board (previously Auditing Standards & Ethics Committee). The ATRs are reviewed periodically and most of them have been withdrawn since these were adequately […]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":97,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-41","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/41"}],"collection":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/comments?post=41"}],"version-history":[{"count":22,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/41\/revisions"}],"predecessor-version":[{"id":464,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/41\/revisions\/464"}],"up":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/97"}],"wp:attachment":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/media?parent=41"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n ATR-2\u00a0\u00a0\u00a0 Withdrawn \u2013 (Communication Statement)<\/span><\/span>
\n ATR-3\u00a0\u00a0\u00a0 Withdrawn \u2013 (Clearing the professional dues of retiring member)<\/span><\/span>
\n ATR-4\u00a0\u00a0\u00a0 Withdrawn \u2013 (Audit of government corporations)<\/span><\/span>
\n ATR-5\u00a0\u00a0\u00a0 Withdrawn \u2013 (Replying to enquiries for audit jobs)<\/span><\/span>
\n ATR-6\u00a0\u00a0\u00a0 Withdrawn \u2013 (Audit by ex-employees)<\/span><\/span>
\n ATR-7\u00a0\u00a0\u00a0 Withdrawn \u2013 (Omissions by the auditors pointed out by CLA)<\/span><\/span>
\n ATR-8\u00a0\u00a0\u00a0 Withdrawn \u2013 (Preparation of Accounts from incomplete records and report)<\/span><\/span>
\n ATR-9\u00a0\u00a0\u00a0 Withdrawn \u2013 (<\/span><\/span>Signing of correspondence and financial statements by members)<\/span><\/span>
\n ATR-10\u00a0 Withdrawn \u2013 (Communication of consent by incoming auditors)<\/span><\/span>
\n ATR-11\u00a0 Withdrawn \u2013 (Appointment of auditors-I)<\/span><\/span>
\n ATR-12\u00a0 Withdrawn \u2013 (Appointment of auditors-II)<\/span><\/span>
\nATR-13<\/a>\u00a0 Lien on books of accounts due to non-payment of professional dues
\n ATR-14\u00a0 Withdrawn \u2013 (Minimum hourly charge out rates and minimum fee)<\/span><\/span>
\n ATR-15\u00a0 Withdrawn \u2013 (Qualification in auditor\u2019s report)<\/span><\/span>
\nATR-16<\/a>\u00a0 Acceptance of Audit – Audit Fee of Existing Auditor(s) is Outstanding
\nATR-17<\/a>\u00a0<\/a> Auditors\u2019 Report to the Trustees\/Board of Governors (Revised 2025) <\/span><\/strong>
\nATR-18<\/a> Bank Reports for audit purposes (Revised 2025)<\/span><\/strong>
\nATR-19\u00a0 <\/a>Identification of Audit Engagement Partner in the Auditors’ Report on the Financial Statements (Revised 2012)<\/span><\/strong>
\nATR-20<\/a>\u00a0 Auditors’ Reporting Responsibilities- Non-Compliance with Laws and Regulations (Revised 2012)<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"