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| An audit is an independent assessment of the true and fairness of a company's financial statements that are presented by its management. It is performed by competent, independent and objective person or persons, known as auditors. |
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Professional Ethics issued by ICAI:- |
| Ethics-1 | Introduction to Professional Ethics |
| Ethics-2 | Professional Misconduct |
| Ethics-3 | Part I of Schedule I |
| Ethics-4 | Part II,III &IV of Schedule I |
| Ethics-5 | Part I of Schedule II |
| Ethics-6 | Part II & III of Schedule III |
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