Social audit standards to be framed by ICAI
ICAI also plans to develop and issue a single Comprehensive Framework for Social Audit Standards for audit of Impact Reporting of Social Enterprises listed on SSE and area-specific Social Audit Standards with respect to sub-themes of social impact, for example, poverty, nutrition, etc. The standards would cover all aspects of assurance of impact reporting like scope, engagement acceptance, basic principles, audit procedures, assurance report, documentation, etc.
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