nd judicial rulings. D D Basu’s introduction is regularly updated to reflect these changes, ensuring readers are aware of current legal interpretations and contemporary challenges facing the Indian polity. How to Make the Mo
ditors’ conduct. Core Principles Integrity: Honest and straightforward in all professional and business relationships. Objectivity: Avoiding bias or undue influence that may compromise judgment. Professional Competence: Maintaining necessary skills and know
fundamentals of auditing Basu in the context of modern auditing standards reveals both alignment and unique contributions. While international standards like ISA and AICPA’s Generally Accepted Auditing Standards (GAAS) shar
