Circular No.18/2000 December 15, 2000
ALL MEMBERS OF THE INSTITUTE
Dear Member,
The Council of the Institute in its 139th meeting held on October 28, 2000 has approved the adoption of two new International Standards on Auditing on “External Confirmations” and “Assurance Engagements”. A copy of the each ISA is enclosed which are effective for audits of financial statements for periods ending on or after December 31, 2001.
Thanking you.
Yours truly,
Shahid Hussain
Manager Technical Services
Note: Standards, Guidelines, discussion papers and other IFAC documents are not uploaded, as these are the copyright of the International Federation of Accountants (IFAC).