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of <h1>Cost Accountants Set Quality Control Standards for Audits, Aligning with Indian and Global Practices. Guidance Lacks Authoritative Status.</h1> The Preface to the Standards on Quality Control, Auditing, Assurance, Review, and Related Services by Cost Accountants outlines the scope and authority of standards issued by the Cost Audit and Assurance Standards Board (CAASB) under the Institute of Cost Accountants of India. It emphasizes the development of standards tailored to cost audits, distinct from international financial audit standards. The CAASB formulates standards considering relevant laws, ethics, and practices, ensuring alignment with Indian and international standards where applicable. The process involves drafting, exposure for public comment, and final approval. Guidance Notes, Technical Guides, and other publications support implementation but lack authoritative status.
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