
ess. ess. aii. eae. kra. 18

pramanikaran sahbhagasathi mankanvaril nivedan kra. 18 (ess. ess. aii. eae. kra. 18 kinwa ess. ess. aii. eae. 18) heey american institute auph certified public accountants (aay. aay. see. pii. aii.) audit standards bordane tayar kelele aanee prakashit kelele samanyatah sweekarle gelele lekhaparikshan manak aahe. jaree teey jawaljawal konatyahi vishayala lagoo kele jaau shakate asey namood kele asale taree tyache laksh aarthik ahwal denyachya gunavattevar (achookata, purnata, nishpakshata) kendrit aahe. aarthik ahavalat samavisht asalelya mahitee pranalinvaril niyantrananmadhye vistar karat, antargat niyantranakade teey vishesh laksh dete. pramanit sarvajanik lekhapalanni pramanikaran upkram rabavane, ekhadya vishayabaddal lekhee mutt tayar karane aanee grahak sanstha, jeey pramanan sahbhagacha vishay aahet, teey ahwal tayar karane, yasathi yacha vapar keela jaato. tyat seveche teen star vihit kele aaheth tapasani, punaravalokan aanee manya prakriya. tyat done prakarche ahwal dekhil lihoon dile jaatatah prakar 1, jyamadhye antargat niyantran rachaneche moolyankan samavisht aahe aanee prakar 2, jyamadhye niyantrananchya karyatmak parinamkarakteche moolyankan dekhil samavisht aahe. april 2016 madhye prakashit, ess. ess. aii. eae. 18 aanee tyapurvichya serve manakanche pratinidhitva aay. see. pii. aii. chya "vyavsayik manakanchya" vibhagat aii. tii.-see. madhye kele jaate, jyat bahutek vibhag 1 meey 2017 roji prabhavi hott aahet.
itihas aanee prabhav.
purvavarti aanee prarambhik prakashan.
ess. aii. ess. 70: april 1992 madhye, aay. aay. see. pii. aii. neey "seva sansthandvare vyavharanchya prakriyevareel ahwal; lekhaparikshan mankanvaril nivedan, 070" prakashit kele, jeey vittiy ahavalavar parinam karananya vyavharanvar prakriya karnyasathi seva sansthecha vapar karananya sansthechya aarthik vivarananche lekhaparikshan kartana margadarshan karate.
koso antargat niyantranah ekatmik chaukatah september 1992 madhye, tradeway aayogachya (koso) prayojak sansthanchya samiteene "antargat niyantranah ekatmik chaukat" yaa shirshakacha ahwal jaaree keela, jyamadhye antargat niyantranachi vyakhya aanee pranalinvar antargat niyantranache moolyankan aanee sudharana karnyasathi eka chaukat pradan kelee gelee.
ess. aii. ess. 78: december 1995 madhye, aay. see. pii. aii. neey "vittiy vivaran lekhaparikshanat antargat niyantran sanrachanecha vicharah ess. aii. ess. kra. 55; lekha parikshan mankanvaril vidhan, 078, ", jeey ess. aii. ess. 55 chey sthan ghete, koso antargat niyantran-ekatmik chaukatit pradan kelelya antargat niyantranachi vyakhya pratibimbit karnyasathi.
aay. ess. aii. eae. 3402: december 2009 madhye, aantarrashtriy lekhaparikshan aanee aashvasan manak mandalane (aay. aii. aii. ess. bii.) aashvasan sahbhagansathi eka naveen aantarrashtriy manak, aay. ess. aii. eae. 3402 prakashit kele, jyache shirshak 'seva sansthetil niyantrananvaril aashvasan ahwal' asey aahe, jyala 'vittiy ahavalavaril antargat niyantran chaukat' (aay. see. eff. aar.) asehi mhanatat. heey "seva sansthetil niyantrananvar ahwal detana aashvasan guntavanukivar laksh kendrit karate, jyacha parinam aarthik ahavalavaril vaparkarta sansthechya antargat niyantranachya pranalivar honyachi kinwa tyacha bhag honyachi shakyata aahe". teey aay. ess. aii. eae. 3000 lagoo asalyache nirdisht karate. aay. ess. aii. eae. 3402 haah aantarrashtriy lekhapal mahasanghane (aay. eff. aii. see.) swikarla.
ess. ess. aii. eae. 16: april 2010 madhye, aayakpane "pramanan sahbhagasathi mankanvaril nivedan kra. 16 "(ess. ess. aii. eae. 16), jyache shirshak" seva sansthetil niyantrananvaril ahwal "asey aahe, jyane ess. aii. ess. 70 chee jaaga ghetali aanee 801 madheel kalam mhanoon" vyavsayik mankanmadhye "samavisht kele gele, yaa adyayavatikaranatil badalanni mankala sarvanes auxley kayadyane aavashyak asalelya ahwal sanrachanechya jawal aanale aanee aantarrashtriy lekhapal mahasanghane (aay. eff. aii. see.) samarthit manke.
ess. oo. see.: 2011 madhye, ess. ess. aii. eae. 16 chya prakashanasah, aay. see. pii. aii. neey ess. aii. ess. 70 dware vihit kelelya seva lekhaparikshakachya pariksha ahavalachi jaaga ahavalanchya "pranali aanee sanghatana niyantrane" (ess. oo. see.) sanchane ghetali.
vishvas seva nikashah 2014 madhye, ayakpa aashvasan seva karyakari samiteene (aii. ess. eae. see.) naveen margadarshan prakashit kele, "vishvas seva tattve aanee suraksha, upalabdhata, prakriya akhandata, gopaniyata aanee gopaniyatesathi nikash", jyala fakt niyantran nikash mhanoon sambodhale jaate. naveen niyantran nikash kosochya 17 tattvanshi susangat hote, "antargat niyantran-ekatmik chaukat". tyat tarkik aanee bhautik pravesh, pranali karye, badal vyavasthapan aanee jokhim qamee karnyasathichya niyantrananna sambodhit karoon koso tattva 12 laa purak karnyasathi nikash samavisht hote.
ess. ess. aii. eae. 18: april 2016 madhye, aay. aay. see. pii. aii. neey "pramanikaran sahbhagansathichya mankanvaril nivedan 18; pramanikaran mankeh spashtikaran aanee punarsanyojan" heey "tyachya manakanchi spashtata, lambi aanee guntaguntivaril chintanchya" pratisadat prakashit kele, jyat bahutek vibhag 1 meey 2017 roji prabhavi jhaale. ess. aii. eae. nam. 18 purvichya bahutek ess. ess. aii. eae. prakashananna ekach spasht kelelya mankamadhye mage takte aanee samakalit karate.
ess. ess. aii. eae. 18 dware sadar kelele badal.
spashtikaran aanee punarlekhan.
ess. ess. aii. eae. kra. 18 ess. ess. aii. eae. kra. vagalata serve purvichya ess. ess. aii. eae. ess. spasht aanee sudharit kele. 10 adhyay 7, jeey aaa-see kalam 395 madhye apramanit swarupat thevanyat aale hote aanee ess. ess. aii. eae. kra. 15, jyachya jaagi lekhaparikshan manke kra. 130 aanee aii. yuu. see. kalam 940 kadey halavale. 'aii. tii.' mhanoon sanhitabaddha kelelya junya mankanshi gondhal talhanyasathi, 'aii. tii. see.' mhanoon 'vyavsayik manke' madhye 'aii. tii. see.' mhanoon adhisthapit ess. aii. eae. ess. sathichya vibhag kramankanche punarsanyojan karnyat aale.
purak upaseva sanstha niyantrane.
ess. ess. aii. eae. kra. 18 madhye purak upaseva sansthanchya niyantranancha vichar karane aavashyak aahe, jeey seva sansthechya pranalichya bhagansathi niyantran aahet jeey itar seva sansthanna outsource kele jaatat.
alikadil ghadamodi.
ess. ess. aii. eae. kra. 1 chya suruvatichya prakashanantar mahitee hummy lekhaparikshan mankanmadhye kahee ullekhaneey ghadamodi ghadalya aahet. 18 jeey yaa mankakhalil ahavalavar parinam karate.
cyber suraksha jokhim vyavasthapan ahwal aarakhadah 2017 madhye aayka aashvasan seva karyakari samitichya (aii. ess. eae. see.) naveen aanee sudharit sahitya prakashit kele jeey ektritpane cyber suraksha jokhim vyavasthapan ahwal aarakhada tayar karatat. yaa aarakhadyacha uddesh sansthanna cyber suraksha jokhim vyavasthapan upkramanchya tyanchya varnanat madat karane haah aahe. cyber suraksha tapasanisathi ess. oo. see. mhanoon olakhalya jaananya parikshet sahbhagi honyasathi see. pii. aii. laa madat karane haah dekhil yacha uddesh aahe. hii chaukat tayar karnari teen sansadhane ashee aaheth 
vishvas seva nikash (tii. ess. see.): 2017 madhye, 'cyber suraksha jokhim vyavasthapan ahwal chaukati' chaa eka bhag mhanoon, aayka aashvasan seva karyakari samiteene (aii. ess. eae. see.) 'suraksha, upalabdhata, prakriya akhandata, gopaniyata aanee gopaniyata yasathi vishvas seva nikash' chey adyayavat prakashan kele, jyala 'cyber suraksha jokhim vyavasthapan ahwal chaukati' dware niyantran nikash mhanoon sandarbhit kele jaate. 15 december 2018 roji kinwa tyanantar sampananya parikshechya kalavadhisah ess. oo. see. 2 kinwa ess. oo. see. 3 ahavalanni sudharit niyantran nikashanche palan karane aavashyak aahe.
ess. oo. see.: 2018 paryant, aay. see. pii. aii. tyachi pranali aanee sanstheche niyantran (ess. oo. see.) ahwal margadarshan adyayavat aanee vistarane suru thevate. yamadhye 'seva sansthansathi ess. oo. see.' aanee 'cyber suraksha ahwal aarakhadyasathi ess. oo. see.' yasarkhya naveen samagricha samavesh aahe.
vibhag aanee sanstha.
ess. ess. aii. eae. kra. chey vibhag. ayakpa "vyavsayik manakanchya" kalam aii. tii. see. antargat 18 chey pratinidhitva kele jaate. vibhaganchi ruparesha khalilpramane aaheh
§ 105 sankalpana serve pramanikaran sahbhagansathi samaan aahet.
1 meey 2017 pasoon lagoo honare kalam 105, serve prakarchya pramanikaran sahbhagansathichya aavashyakta paribhashit karate. tyat, kalam 205,210 aanee 215 madhye paribhashit kelelya teen seva staranpaiki eka mhanoon, pramanikaran sahbhagache varnan kele aahe. teey pramanikaran sahbhagachi ekoon teen uddishte dekhil olakhate.
§ 205 parikshet sahbhag.
1 meey 2017 pasoon lagoo honare kalam 205, pramukhyane pramanpatra sanlagnatechya teen seva staranpaiki eka asalelya "pariksha sanlagnatechya" aavashyakta aanee aashay paribhashit karate.
§ 210 punaravalokan upkram.
1 meey 2017 pasoon lagoo honare kalam 210, pramukhyane, pramanpatra sanlagnatechya teen seva staranpaiki eka asalelya "punaravalokan sanlagnatechya" aavashyakta aanee aashay paribhashit karate.
kalam 215 sammat prakriya sahbhag.
1 meey 2017 pasoon lagoo honare kalam 215, pramukhyane, pramanikaran guntavanukichya teen seva staranpaiki eka asalelya, 'manya kelelya karyapaddhatinchya guntavanukichya' aavashyakta aanee aashay paribhashit karate.
kalam 305 sambhavya aarthik mahitee.
1 meey 2017 pasoon prabhavi asalele aii. tii. see. kalam 305, ess. ess. aii. eae. kra. 18, madhye sambhavya aarthik mahitivar manya prakriya tapasanyasathi kinwa paar padnyasathi aavashyakta aanee margadarshan samavisht aahe.
§ 310 pro forma aarthik mahitivar ahwal dene.
1 meey 2017 pasoon prabhavi asalele aii. tii. see. kalam 310, ess. ess. aii. eae. kra. 18, madhye aarthik mahitiche parikshan kinwa punaravalokan karnyasathi aavashyakta aanee margadarshan samavisht aahe.
kalam 315 anupalan pramanan.
1 meey 2017 pasoon prabhavi asalele aii. tii. see. kalam 315, ess. ess. aii. eae. kra. 18, madhye khaleel prakarchya karye karnyasathi aavashyakta aanee margadarshan samavisht aaheh 
§ 320 vittiy ahavalavaril vaparkartyachya sansthanchya antargat niyantranashi sambandhit seva sansthetil niyantranachya tapasanivar ahwal dene.
aii. tii.-see. kalam 320, ess. ess. aii. eae. kra. pasoon prapt. 18, 1 meey 2017 pasoon prabhavi, tyat seva sansthanmadhil niyantrananche parikshan karnyasathi aavashyakta aanee margadarshan samavisht aahe jeey vaparkarta sansthanna seva pradan karatat jethe tee niyantrane vaparkarta sansthanchya aarthik ahavalavaril antargat niyantranashi sambandhit aahet. aarthik ahavalavyatirikt itar antargat niyantrananvaril ahavalasathi dekhil heey lagoo kele jaau shakate.
kalam 395, kalam 701 madhye, vyavasthapanachi charcha aanee vishleshanasathi nirdisht kele aahe.
aii. tii.-see. kalam 395, ess. ess. aii. eae. kra. pasoon prapt. 1 juuna 2001 roji lagoo jhalelya 18 madhye, bhagdharkanna varshik ahavalat sadar kelyapramane, vyavasthapanachya charcha aanee vishleshanasandarbhat (emm. dii. andd aii.) pramanikaran sahbhagasathi aavashyakta aanee margadarshan samavisht aahe.
vyakhya.
bhoomika aanee jababdanya.
ess. ess. aii. eae. 18 pramanan sanlagnata tayar kartana done prathamik bhoomika olakhatoh 
ess. ess. aii. eae. 18 mhanje done bhoomika jyaa pramanan kararadarmyan mukhya bhoomika bajavtatah 
ess. ess. aii. eae. 18 done gaun bhoomika olakhate jyaa vyavsayikadvare niyukt kelya jaau shakatatah 
ess. ess. aii. eae. 18 lekhaparikshanat thet guntalelya nasalelya itar sambandhit bhoomika dekhil olakhatoh 
seva star.
kalam 205,210 aanee 215 konatyahi pramanan sahbhagasathi teen seva star paribhashit karnyacha hetu aahe, jaree itar lagoo vibhag sahbhagasathi atirikt aavashyakta nirdisht karoo shakatatah
kalam 205,210 aanee 215 dekhil vishayanusar kahee pramanan sanlagnata seva patali vihit karatat kinwa pratibandhit karatat.
ahavalache prakar.
ess. ess. aii. eae. 18 kalam 320, jyache shirshak aahe, "vittiy ahavalavaril vaparkartyachya sansthanchya antargat niyantranashi sambandhit seva sansthetil niyantrananchya tapasanivar ahwal dene", heey done prakarche ahwal swaroop paribhashit karate, prakar 1 aanee prakar 2, jeey tyanchya majkurat bhinn asatat, jeey yaa vishayasathi pramanikaran sahbhagat kelya jaananya sevechya staravar aanakhi farak karatatah 
vishay.
ess. ess. aii. eae. 18 mhanate qee heey konatyahi vishayala lagoo houu shakate, jaree manakache konate vibhag lagoo hotat aanee vyavsayik konatya pramanan sanlagnata seva pataliche kaam karoo shakato heey nirdharit karnyasathi vishayache swaroop haah eka mahattvacha ghatak aahe. serve pramanan upkram yaa sankalpanevar aadharit asatat qee vyavsayik ekhadya vishayabaddal jababdar pakshane kelelya vidhan, varnan kinwa davyabaddal mutt nondavato.