Guidance

Publications on Audit & Assurance  
Guidance on Rotation of Auditors PDF
Compilation of Audit, Assurance and Review Reports (Revised) PDF
Guidance for auditors – Disclosure requirements for Shariah compliant companies & companies listed on Islamic Indices PDF
Guide on Auditor’s Responsibilities relating to Going Concern Assumption in an Audit of Financial Statements PDF
Joint Audit Guide PDF
New Auditor’s Report – Your Questions Answered PDF
Compilation of Illustrative KAMs PDF
First Year Experience:Implementation of Revised Auditor’s Report in Pakistan PDF
Assurance & Related Services PDF
Guidelines for issue of Certificates for Special Purposes by Practicing Chartered Accountant Firms PDF
Brief Memorandum on the Companies Act, 2017 Financial Reporting and Audit Related Sections PDF
   
Guide for SMEs  
Quality Control Guide for Sole Proprietor PDF
Quality Control Guide for Two to Five Partner Firms PDF
Appendix of Quality Control Guides PDF
Guide to using ISAs in the Audits of Small & Medium Sized Entities – Volume 1 PDF
Guide to using ISAs in the Audits of Small & Medium Sized Entities PDF
   
Publications on COVID-19  
The Impact of COVID – 19 on Audit – The Guidance for Auditors PDF
Key Considerations for Inventory Counts under COVID-19 Situation PDF
Question and Answers on Key Considerations PDF