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Improvement Trust and Boards in Development Management and Housing

Urban Improvement Trusts and Development Authorities are responsible for improving and expanding urban areas in India by planning, coordinating, and overseeing development. Audits of these entities involve unique issues that require guidance for auditors. The Auditing and Assurance Standards Board of ICAI has addressed this need by publishing a new Technical Guide on auditing Urban Improvement Trusts and Development Authorities, written in a clear, comprehensive style to assist auditors in auditing these organizations.

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Arathi Nittadukkam
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33 views3 pages

Improvement Trust and Boards in Development Management and Housing

Urban Improvement Trusts and Development Authorities are responsible for improving and expanding urban areas in India by planning, coordinating, and overseeing development. Audits of these entities involve unique issues that require guidance for auditors. The Auditing and Assurance Standards Board of ICAI has addressed this need by publishing a new Technical Guide on auditing Urban Improvement Trusts and Development Authorities, written in a clear, comprehensive style to assist auditors in auditing these organizations.

Uploaded by

Arathi Nittadukkam
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Improvement

trust and boards


in development
management and
housing
Urban Improvement Trusts and
Development Authorities
– Urban Improvement Trusts and Development Authorities are responsible for
the improvement and expansion of urban areas. In India, these Authorities are
playing an important role by planning, coordinating and supervising the proper,
orderly and rapid development of urban areas in their jurisdictions. Audit of
these entities involve many issues and unique peculiarities. Hence, auditors
undertaking audits of these entities need guidance in the form of a technical
guide on auditing dealing with such aspects.
– Over the years, the Auditing and Assurance Standards Board of ICAI has been
issuing various Technical Guides on auditing aspects for the benefit of the
members. I am happy that the Board has brought out this “Technical Guide on
Audit of Urban Improvement Trusts and Development Authorities”.
– The Technical Guide has been written in simple and easy to understand
language and provides comprehensive guidance on various issues involved in
audit of these entities to assist auditors in discharge of their professional
responsibilities.

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