Nepal Standards On Auditing

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"Standards on Auditing" means those standards on auditing and guidelines and interpretations pertaining thereto as provided or recommended by the Standards on Auditing Board in order to systematize and regulate the accountancy and auditing. As defined in Chartered Accountant Act 2053(1997)

This File Contains the All Auditing Standards in a Single File. This file is optimised to the minimum page. It contains the easily usable Table of Contents Which contains the Clickable Links and for Easier Navigation. One Click in the Table of contents will take you to the page where you want.

Here you can download the Nepal Standards on Auditing

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Removed Due to Copyright Restriction and Instruction from ASB Nepal

NSA 200 Objective and general principle governing an audit

NSA 210 Terms of engagement

NSA 220 Quality Control for Audit of Historical Financial Information

NSA 230 Audit documentation

NSA 240 Auditor's responsibility for considering the fraud

NSA 2400 Engagements to Review Financial Statements

NSA 250 Consideration of Lawsand Regulations in an Audit of Financial Statements

NSA 260 Communication of Audit Matters with Those Charged with Governance

NSA 300 Planning an Audit of Financial Statements