AUSB

Functions, Duties & Rights

<h4><span style="font-size: 18pt; font-family: 'times new roman', times, serif;"><strong>Pursuant to section 3(kha) of Nepal Chartered Accountants Act,1997, the main functions of the Board is to:</strong></span></h4>
<h4><span style="font-family: 'times new roman', times, serif; font-size: 18pt; color: #236fa1;">(a) development of Auditing Standards,</span></h4>
<h4><span style="font-family: 'times new roman', times, serif; font-size: 18pt; color: #236fa1;">(b) evolve appropriate process of development of Auditing Standards</span></h4>
<h4><span style="font-family: 'times new roman', times, serif; font-size: 18pt; color: #236fa1;">(c) redrafting, improvement and revising Auditing Standards,</span></h4>
<h4><span style="font-family: 'times new roman', times, serif; font-size: 18pt; color: #236fa1;">(d) to interpreting the Auditing Standards,</span></h4>
<h4><span style="font-family: 'times new roman', times, serif; font-size: 18pt; color: #236fa1;">(e) undertaking other tasks related to Auditing Standards.</span></h4>

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