Institute of Chartered Accountants of Pakistan has issued ‘Joint Audit Guide’ through Circular 12 of 2018.
This Guide will assist joint auditors to plan, conduct and conclude joint audit in accordance with the ISAs as applicable in Pakistan. It discusses key principles of joint audit, matters related to joint auditor’s agreement, client acceptance and continuance, audit planning and performance, communication between joint auditors and issuance of joint auditor’s report.
The Circular and the Guide can also be downloaded from following links
- Circular 12 of 2018 (ICAP) Circular No 12 of 2018
- Joint Audit Guide Joint Audit Guide
