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Auditing & Assurance Standard-32 (AAS-32)

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Engagements to Perform Agreed-upon Procedures regarding Financial Information

The following is the text of the proposed Auditing and Assurance Standard (AAS) 32*, “Engagements to Perform Agreed-upon Procedures regarding Financial Information”, issued by the Council of the Institute of Chartered Accountants of India. This Standard should be read in conjunction with the “Preface to the Statements on Standard Auditing Practices”, issued by the Institute.
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