{"id":30022,"date":"2020-03-29T13:34:51","date_gmt":"2020-03-29T08:04:51","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=30022"},"modified":"2020-03-29T13:34:53","modified_gmt":"2020-03-29T08:04:53","slug":"a-complete-guide-on-auditing-standards-issued-by-icsi-applicable-from-1st-april-2020","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/a-complete-guide-on-auditing-standards-issued-by-icsi-applicable-from-1st-april-2020\/","title":{"rendered":"A Complete Guide on Auditing Standards Issued by ICSI: Applicable from 1st April 2020"},"content":{"rendered":"<p class=\"has-drop-cap\">The Institute of Company Secretaries of India or commonly referred to as ICSI provides guidelines on auditing standards. The primary aim of ICSI auditing standards is to support the company secretaries (CS) in getting expertise in auditing techniques and tools. It also imparts the best auditing practices while performing the audit and also promoting standardisation and uniformity in maintaining the professional standards of the Company Secretary (CS). The ICSI issued the first four auditing standards, which will be applicable mandatorily on the audit assignments accepted by the auditor on or after <strong>1<\/strong><sup><strong>st<\/strong><\/sup><strong> April 2020<\/strong>. These auditing standards issued by ICSI will bring significant changes in the quality of audits performed by the company secretaries and will also bring uniformity and consistency. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the Aim behind Reconstructing the Auditing Standard Issued by ICSI?<\/h2>\n\n\n\n<p><strong>The basic aim behind reconstructing the auditing standards by ICSI is as follows:<\/strong><\/p>\n\n\n\n<ul><li>To create uniformity amongst its members while conducting the audit.<\/li><li>Varied auditors are involved in a single audit. The <strong>new auditing standards issued by ICSI<\/strong> will help in bringing synchrony amongst them.<\/li><li>All the practising company secretaries will have a common outlook towards conducting of audits and all of them will have a common standard for preparing the reports which must be submitted to the authorities.<\/li><li>By the introduction of auditing standards by ICSI, it is expected that there will be solidarity in corporate governance practices.<\/li><li>Improvement of the level of applicability of laws regulations while conducting the audit.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Types of Auditing Standard Issued by ICSI <\/h2>\n\n\n\n<p>The auditing standard issued by ICSI has been\ndivided into four parts, as shown below:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"511\" height=\"485\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-1-2.png\" alt=\"Types of Auditing Standard\" class=\"wp-image-30024\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-1-2.png 511w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-1-2-300x285.png 300w\" sizes=\"(max-width: 511px) 100vw, 511px\"\/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">CSAS-1: Auditing Standard Issued by ICSI on Audit Management<\/h2>\n\n\n\n<p>This Auditing Standard applies to the Auditor undertaking audit engagement under any statute. The auditing standard on Audit engagement deals with the auditor&rsquo;s role and responsibilities relating to an audit engagement and also the process of entering into an understanding or an agreement with the appointing authority for auditing purpose. The Auditing Standard on Audit Engagement (CSAS-1) applies to the practising Company Secretaries or PCS as defined in the <strong><a href=\"https:\/\/www.mca.gov.in\/Ministry\/actsbills\/pdf\/The_Companies_Secretaries_Amendment_Act_2006.pdf\">Company Secretaries Act, 1980<\/a><\/strong>, who commences the audit assignment as per: <\/p>\n\n\n\n<ul><li>Companies\nAct, 2013,<\/li><li>Securities\nand Exchange Board of India (SEBI) Act, 1992<\/li><li>Any\nother law prevailing in India.<\/li><\/ul>\n\n\n\n<p>The\nfundamental objective of the auditing standard is to lay down for the auditor\nbasic principles and procedures which must be followed while accepting or\ncontinuing with the Audit Engagement by agreeing to the terms of engagement\nwith the Appointing Authority or any changes therein and matters related\nthereto.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Coverage of CSAS-1 <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Accounting&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;Accounting is the language of business, serving as the backbone of financial management and decision-making. It involves the systematic recording, analysis, and reporting of financial(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/accounting\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>Accounting<\/a> Standard<\/h3>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"521\" height=\"305\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-2-2.png\" alt=\"Coverage of CSAS-1 Accounting Standard\" class=\"wp-image-30025\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-2-2.png 521w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-2-2-300x176.png 300w\" sizes=\"(max-width: 521px) 100vw, 521px\"\/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Applicability of CSAS-1<\/h3>\n\n\n\n<p>This auditing Standard issued by ICSI is applicable\nto the Auditors in the following situations:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"357\" height=\"307\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-3-2.png\" alt=\"Applicability of CSAS-1\" class=\"wp-image-30026\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-3-2.png 357w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-3-2-300x258.png 300w\" sizes=\"(max-width: 357px) 100vw, 357px\"\/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">New Audit Engagement<\/h3>\n\n\n\n<ul><li>It covers audit that is being conducted for the first time and therefore the appointment of the auditor is required here.<\/li><li>In case the audit in the previous period was done by another auditor, it will also be covered here.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Recurring Audit Engagement<\/h3>\n\n\n\n<ul><li>It\ncovers the situation where the same auditor is requested to conduct audit for\nthe subsequent period as well.<\/li><li>In\nthis type of cases, the auditor must obtain recent Audit Engagement letter in\ncase the period of engagement has expired, which must also include all the\nrevised terms if the circumstances so require the auditor shall follow the\nauditing standard even if the audit engagement continues.<\/li><\/ul>\n\n\n\n<p><b>Read, More:<\/b> <mark><a href=\"https:\/\/enterslice.com\/learning\/why-secretarial-audit-is-mandatory-for-companies\/\">Why Secretarial Audit is Mandatory for Companies?<\/a><\/mark>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Changes in Terms of Audit Engagement<\/h3>\n\n\n\n<p>In\ncase there is any change in terms of audit management in the middle of the\nongoing audit, the auditor shall follow the standard and also initiate a\nrevised engagement letter following the terms of the standard prescribed.<\/p>\n\n\n\n<p><strong>Note<\/strong>:\n<strong><em>Audit\nEngagement<\/em><\/strong><em> means all the detailed\nterms of reference of appointment, which will include the scope of audit,\nremuneration and also the limiting conditions if any. <\/em><\/p>\n\n\n\n<div class=\"shadow1\"><strong>Note<\/strong>: <em>Predecessor or Previous Auditor here is referred to an Auditor who has conducted the most recent audit assignment of the auditee and also has submitted a report thereon prior to the current auditor or was engaged as an auditor, but he could not complete the audit assignment due to resignation, termination or any other case<\/em>1<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">What are the steps to be taken by the auditor with respect to Audit\nEngagement?<\/h3>\n\n\n\n<p>The auditor shall follow the following steps with regard\nto the Audit Engagement:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"391\" height=\"323\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-4-1.png\" alt=\"Audit Engagement\" class=\"wp-image-30027\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-4-1.png 391w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-4-1-300x248.png 300w\" sizes=\"(max-width: 391px) 100vw, 391px\"\/><\/figure><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Appointment<\/h4>\n\n\n\n<ul><li>The <strong><a href=\"https:\/\/enterslice.com\/learning\/appointment-auditor-company-act-2013\/\">appointment of the auditor<\/a><\/strong> shall be made in the manner prescribed in the applicable laws, acts, rules or regulations or standards in case no such methods has been prescribed by the appointing authority.<\/li><li>A certificate confirming the eligibility for appointment as an auditor must be submitted to the concerned authority by the auditor.<\/li><li>An audit engagement letter along with a copy of the resolution must be obtained by the auditor.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Audit Engagement Letter<\/h4>\n\n\n\n<p>The audit engagement letter shall include the\nfollowing points:<\/p>\n\n\n\n<ol><li>Objective and scope of the audit.<\/li><li>Responsibilities of the auditor and the auditee.<\/li><li>Written representations to be provided by the auditor including particulars of the previous auditor.<\/li><li>Period within which the audit report shall be submitted by the auditor.<\/li><li>All the commercial terms regarding the fees and reimbursement out of pocket expenses.<\/li><li>Limitations of the audit, if any.<\/li><\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Communication to the Predecessor or Previous Auditor<\/h4>\n\n\n\n<p>Communication shall be done by the auditor to the previous auditor if any before accepting the audit engagement.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Limiting the Audit Engagement <\/h4>\n\n\n\n<p>The auditor shall accept the audit engagement within the limit of a number of audits.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Conflict of Interest<\/h4>\n\n\n\n<p>The auditor must not have any substantial conflict of interest with the auditee. In case there is any conflict of interest, it must be disclosed by the auditor before accepting the audit engagement. The following points will be considered as substantial conflict of interest:<\/p>\n\n\n\n<ul><li>The\nauditor who holds paid-up share capital up to 2% or share of nominal value of\nRs. 50,000, whichever is lower.<\/li><li>An\nauditor who is indebted to the auditee for an amount not exceeding Rs. five\nlakhs.<\/li><li>An\nauditor who was once in employment of the auditee before two years.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">CSAS-2: Auditing Standard Issued by ICSI on Audit Process and Documentation<\/h2>\n\n\n\n<p>This\nsection covers specific protocols prescribed for the auditors to follow the\naudit process and documentation. The basic aim of this standard is to prescribe\nprinciples to an auditor:<\/p>\n\n\n\n<ul><li>The\nauditor must conduct audit as per the specified audit process.<\/li><li>The\nauditor must maintain documentation like:<\/li><li>A sufficient and an appropriate report\nto form the <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Basis&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;In finance, the &amp;quot;basis&amp;quot; is a term with several applications, including representing the difference between the spot price and the future contract price of an asset, which is vital in investment(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/basis\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>basis<\/a> of auditor&rsquo;s report.<\/li><li>Must provide evidence that the audit was\nperformed by the applicable auditing standards and as per the statutory\nrequirements.<\/li><\/ul>\n\n\n\n<p><strong>Note<\/strong>:\nAudit Documents here is referred to the working papers which is prepared or the\nreports obtained by the auditor in connection with the audit.<\/p>\n\n\n\n<div class=\"shadow1\"><strong>Note<\/strong>:Audit Evidence mentioned above means the relevant information and documents\nwhich is gathered while conducting audit for arriving at a conclusion on which\nthe auditor concludes his opinion.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the Steps to Conduct Proper Audit Process and Documentation?<\/h2>\n\n\n\n<p>The proper steps to\nconduct an appropriate audit process and documentation have been listed below:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"519\" height=\"365\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-5.png\" alt=\"Conduct Proper Audit Process\" class=\"wp-image-30028\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-5.png 519w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-5-300x211.png 300w\" sizes=\"(max-width: 519px) 100vw, 519px\"\/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Audit Planning<\/h2>\n\n\n\n<p>An\naudit plan must be prepared by the auditor for conducting audit as per the\nterms of audit engagement. Audit planning means to establish and develop an\noverall audit process, including but:<\/p>\n\n\n\n<ol><li>Identifying\nthe broad audit areas<\/li><li>To\nlook out for previous audit findings and also the observations from the\nManagement, Predecessor or Previous Auditor, in case of change of Auditor<\/li><li>Determination\nof the subject matters and even the audit areas which requires special\nattention<\/li><li>Risk\nAssessment and Materiality.<\/li><li>The\ntechnique of conducting audit.<\/li><li>Allocation\nof the audit resources for the purpose of audit<\/li><li>Preparing\nthe schedule for conducting audit.<\/li><li>The\nauditor must follow the audit plan.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Risk Assessment<\/h3>\n\n\n\n<p>The\nauditee shall check the risk assessment with respect to the audit engagement\nconsidering the following factors:<\/p>\n\n\n\n<ul><li>Industrial\nand Business Environment.<\/li><li>Organisational\nstructure.<\/li><li>Other\nCompliance Requirements<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Information about the Auditee<\/h3>\n\n\n\n<p>The\nauditor must obtain sufficient information regarding the auditee which will be\nrelevant for conducting of audit and forming an opinion and its expression.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Audit Check-lists<\/h3>\n\n\n\n<p>The auditor shall use systematic and comprehensive\nchecklists for auditing and also to verify the compliance requirements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Collection and Verification of Audit Evidence<\/h3>\n\n\n\n<ul><li>Verification\nwill be done by auditor for compliance with applicable laws, act, rules,\nregulations and the standards. <\/li><li>Obtaining\ncomplete and relevant evidence by the auditor to support the opinion.<\/li><li>The\nprocess of gathering and evaluating of evidence shall continue till the auditor\nis satisfied that sufficient and suitable evidence exists to provide a basis\nfor formation of the audit opinion.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Third-Party Confirmation<\/h3>\n\n\n\n<p>The\nauditor shall get confirmations from third parties, wherever it is required,\nwith respect to information which is related to such party.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Analysis of Audit Evidence<\/h3>\n\n\n\n<p>The\nauditor shall check the Audit Evidence before getting into any conclusion.<\/p>\n\n\n\n<p>In\ncase the auditor finds that the audit evidence is conflicting evidence the\nauditor shall evaluate the extent and credibility of contradictory evidence to\nreach into any conclusion or collect more evidence to resolve the conflict.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Documentation<\/h4>\n\n\n\n<ul><li>The\nauditor shall adequately document the audit evidence in the papers, including\nthe basis and extent of planning, work performed and also the findings of the\naudit. <\/li><li>The\ndocuments must be discussed with the management with respect to significant\nmatters.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Record Keeping and Retention<\/h4>\n\n\n\n<ul><li>The\nauditor shall set up policies and procedures for maintenance of Audit\nDocuments.<\/li><li>The\nAudit Documents shall be collected for records within a period of 45 days from\nthe date of signing of Auditor&rsquo;s Report. <\/li><li>The\nAudit Documents must be maintained in physical or electronic form and also\nretain for a period of 8 years from the date of signing of Auditor&rsquo;s Report. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">CSAS-3: Auditing Standard Issued by ICSI on Forming of Opinion<\/h2>\n\n\n\n<p>This auditing standard issued\nby ICSI applies to the auditor undertaking audit under any statute. This\nstandard deals with the manner for forming auditor&rsquo;s opinion on subject matter\nof the audit. The basic objective of the auditor here is to prescribe the basis\nand manner for evaluation of conclusions drawn from the audit evidence and also\nto obtain and express the opinion through a written report.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What does the Auditor Cover through this Reporting Standard?<\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"525\" height=\"313\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-6.png\" alt=\"Reporting Standard\" class=\"wp-image-30029\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-6.png 525w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Image-6-300x179.png 300w\" sizes=\"(max-width: 525px) 100vw, 525px\"\/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">CSAS-4: Auditing Standard Issued by ICSI on Secretarial Audit<\/h2>\n\n\n\n<p>This\nAuditing Standard issued by ICSI applies to the auditor undertaking Secretarial\nAudit, which is prescribed under Section 204 of the Companies Act, 2013 and SEBI\n(Listing Obligations and Disclosure Requirements), 2015. The Standard deals\nwith the basis and manner to carry out the Secretarial Audit.<\/p>\n\n\n\n<p>The\nsignificant objective of this Standard is to set the principles for evaluation\nof statutory compliances and also for corporate conduct of auditing.<\/p>\n\n\n\n<p><strong><em>This standard covers the following:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Identifying\nand segregating the applicable laws.<\/li><li>Verifying\nthe corporate conduct and also compliance of laws.<\/li><li>Board\nComposition.<\/li><li>Board\nprocess.<\/li><li>Systems\nand process.<\/li><li>Reporting\nof fraud.<\/li><li>Identifying\nand reporting the events and actions having a major bearing on auditor&rsquo;s\naction.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Conclusion<\/h3>\n\n\n\n<p>Auditing\nstandards issued by ICSI are introduced with an aim to regularize the audit\nconducts and also to have a single protocol for the auditors all over the\nnation. These accounting standards will be applicable with effect from 1<sup>st<\/sup>\nApril 2020. The Company Secretaries will check the applicability\nof the mentioned auditing standards by ICSI, in every audit as they have expertise\nin auditing methods, tools and techniques. This will make the audit errorless,\nprofessional, uniform and also fast.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/enterslice.com\/learning\/an-internal-auditor-why-are-they-important-in-a-company\/\">An Internal Auditor: Why are they important in a Company?<\/a><\/mark>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Institute of Company Secretaries of India or commonly referred to as ICSI provides guidelines on auditing standards. The primary aim of ICSI auditing standards is to support the company secretaries (CS) in getting expertise in auditing techniques and tools. It also imparts the best auditing practices while performing the audit and also promoting standardisation [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":30030,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2266,2435],"tags":[2855],"acf":{"service_id":"215"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Auditing Standards Issued by ICSI: Applicable from 1st April 2020<\/title>\n<meta name=\"description\" content=\"These auditing standards issued by ICSI will bring significant changes in the quality of audits performed by the company secretaries.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/a-complete-guide-on-auditing-standards-issued-by-icsi-applicable-from-1st-april-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auditing Standards Issued by ICSI: Applicable from 1st April 2020\" \/>\n<meta property=\"og:description\" content=\"These auditing standards issued by ICSI will bring significant changes in the quality of audits performed by the company secretaries.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/a-complete-guide-on-auditing-standards-issued-by-icsi-applicable-from-1st-april-2020\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-29T08:04:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-03-29T08:04:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Guide-on-ICSI-Auditing-Standards.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"352\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Deepti Shikha","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/01\/Deepti-Shikha.jpg","authorDescription":"Deepti is a Law graduate with an avid interest in reading and very proficient in summarizing legal cases. She has enough experience in handling legal affairs of the company. In the initial days of her career, she has worked as a legal researcher and has 3+ years of experience.","postViews":488,"readingTime":7,"nextPost":{"id":30035,"slug":"rbi-revised-repo-rate-during-covid-19-pandemic"},"prevPost":{"id":29988,"slug":"rera-how-to-file-a-complaint-under-rera-act"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/03\/Guide-on-ICSI-Auditing-Standards.jpg","postTerms":"Secretarial Audit","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/30022"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=30022"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/30022\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/30030"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=30022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=30022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=30022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}