Auditing Technical Release

Auditing Technical Release (ATR) provide guidance on issues which are not covered by any of the auditing standards. These technical releases are issued by the Institute’s Technical Advisory Committee.

A comprehensive review was carried out in 2012, and the Committee withdrew the ATRs which are now adequately covered by the standards.

ATR-1    Withdrawn – (Only members to sign audit documents)
ATR-2    Withdrawn – (Communication Statement)
ATR-3    Withdrawn – (Clearing the professional dues of retiring member)
ATR-4    Withdrawn – (Audit of government corporations)
ATR-5    Withdrawn – (Replying to enquiries for audit jobs)
ATR-6    Withdrawn – (Audit by ex-employees)
ATR-7    Withdrawn – (Omissions by the auditors pointed out by CLA)
ATR-8    Withdrawn – (Preparation of Accounts from incomplete records and report)
ATR-9    Withdrawn (Signing of correspondence and financial statements by members)
ATR-10  Withdrawn – (Communication of consent by incoming auditors)
ATR-11  Withdrawn – (Appointment of auditors-I)
ATR-12  Withdrawn – (Appointment of auditors-II)
ATR-13  Lien on books of accounts due to non-payment of professional dues
ATR -14  Withdrawn (Minimum hourly charge out rates and minimum fee)
ATR-15  Withdrawn – (Qualification in auditor’s report)
ATR-16  Acceptance of Audit – Audit Fee of Existing Auditor(s) is Outstanding
ATR-17  Auditors’ Report to the Trustees/Board of Governors (Revised 2017) New
ATR-18  Bank Reports for audit purposes (Revised 2012)
ATR-19  Identification of Audit Engagement Partner in the Auditors’ Report on the Financial Statements (Revised 2012)
ATR-20  Auditors’ Reporting Responsibilities- Non-Compliance with Laws and Regulations (Revised 2012)