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December 2: The Auditing Standards Board (AuSB), Nepal has presented a new and revised reporting standards for auditors during the ‘Auditing Standards Interaction and Workshop’ held in Kathmandu on Saturday, December 1.
Anup Kumar Shrestha, chairman of AuSB, shared that the revised set of Nepal Standards on Auditing (NSA) 2018 which will come into effect for auditing financial statements from July 17, 2019. During the programme, he explained about the major changes and revisions on audit reports, introduction of key audit matters (KAM), and auditors’ responsibilities.
The programme organised by Audit Standards Implementation Committee under the Institute of Chartered Accountants of Nepal (ICAN) aims to disseminate information regarding the new and revised reporting standards for enhancing the quality of audit and financial reports of the investors and other key stakeholders.
“The standards were revised because they were already five years old,” he said, adding, “KAM NSA series is totally a new introduction to enhance the values and relevance of the audit reporting framework,” said Shrestha.
During the programme, he also informed about two new volumes of the current NSA containing quality control and other standards for auditing.
Speaking at the programme, Krishna Prasad Acharya, vice chairman of ICAN, emphasized on making strong guidelines for boosting the professionalism of chartered accountants (CA) in the country. He underscored the need of proper guidelines and manuals to develop auditing standards and audit reporting framework.
ICAN’s chairman Jagannath Upadhyay Niraula and CA Chandra Kanta Bhandari delivered key notes on the framework of auditing during the programme. Likewise, Dr Ashok Haldia from the Institute of Chartered Accountants of India and other CAs also delivered remarkable speeches on the issues and challenges of auditing standards and audit reporting. Registered auditors, CA and representatives from different corporate houses and organisations also participated in the interaction programme.
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