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ATR-1    Withdrawn – (Only members to sign audit documents)
ATR-2    Withdrawn – (Communication Statement)
ATR-3    Withdrawn – (Clearing the professional dues of retiring member)
ATR-4    Withdrawn – (Audit of government corporations)
ATR-5    Withdrawn – (Replying to enquiries for audit jobs)
ATR-6    Withdrawn – (Audit by ex-employees)
ATR-7    Withdrawn – (Omissions by the auditors pointed out by CLA)
ATR-8    Withdrawn – (Preparation of Accounts from incomplete records and report)
ATR-9    Withdrawn – (Signing of correspondence and financial statements by members)
ATR-10  Withdrawn – (Communication of consent by incoming auditors)
ATR-11  Withdrawn – (Appointment of auditors-I)
ATR-12  Withdrawn – (Appointment of auditors-II)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ATR -14  Withdrawn (Minimum hourly charge out rates and minimum fee)
ATR-15  Withdrawn – (Qualification in auditor’s report)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)