Peer Review System in India-ICAI
A Critical Study
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Throughout the world, the concept of peer review, is being used by all accountancy bodies as a tool for enhancing the quality of services being rendered by professional accountants. The collapse of corporate giants in the developed countries of the West led to turmoil among the investors and regulators alike about the reliance to be placed on the audited financial statements. The main objective of auditing is to gain knowledge about the correctness, fairness and truthfulness of the accounts. If audit provides us with information as to whether the accounts depict the truth and does not provide ...
Throughout the world, the concept of peer review, is being used by all accountancy bodies as a tool for enhancing the quality of services being rendered by professional accountants. The collapse of corporate giants in the developed countries of the West led to turmoil among the investors and regulators alike about the reliance to be placed on the audited financial statements. The main objective of auditing is to gain knowledge about the correctness, fairness and truthfulness of the accounts. If audit provides us with information as to whether the accounts depict the truth and does not provide information as to whether the accounts are complete and correct in all respect, then the main objective can t be considered as achieved. It is because of the reason that the auditor should keep the aspect of truthfulness, fairness, and accuracy in mind while preparing his report, as it is basically on these factors that he is required to comment in report on the completeness and correctness.The book contains findings, observations and recommendations to improve the peer review system so that quality of audit profession further enhances in the country.
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