Saurabh
student
[ Scorecard : 37]
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Posted On 01 March 2009 at 22:21
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I am appearing for pcc june,o9 and i just want to know whether we have to learn aas or sa for the exams...
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shailesh agarwal
professional accountant
[ Scorecard : 7377]
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Posted On 02 March 2009 at 00:14
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ONLY CHANGE IN NUMBERS AND GROUPING
SEE -ORIGINALY SUBMITTED IN SHARE FILE SACTION ---BY MR- SAMEER SHAH--THANKS SAMEER
AND PREPARED BY : SAURABH JOSHI [ P.C.C ]--
| FIRM : P.C.RATHOD & CO. |
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| CHANGES IN NOS.OF AAS |
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| OLD NO. |
NEW NO. |
NAME OF AAS |
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| AAS-1 |
SA 200 |
BASIC PRINCIPLES GOVERNING AN AUDIT |
| AAS-2 |
SA 200A |
OBJECTIVES & SCOPE OF AN AUDIT |
| AAS-3 |
SA 230 |
DOCUMENTATION |
| AAS-4 |
SA 240 |
AUDITORS RESPONSIBILITY TO CONSIDIDER |
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FRAUDS & ERRORS IN AN AUDIT OF F.S |
| AAS-5 |
SA 500 |
AUDIT EVIDENCES |
| AAS-6 |
SA 400 |
RISK ASSESSMENT & INT.CONTROL |
| AAS-7 |
SA 610 |
RELYING UPON THE WORK OF AN INT.AUD |
| AAS-8 |
SA 300 |
AUDIT PLANNING |
| AAS-9 |
SA 620 |
USING THE WORK OF AN EXPERT |
| AAS-10 |
SA 600 |
USING THE WORK OF ANOTHER AUDITOR |
| AAS-11 |
SA 580 |
MANAGEMENT RESPONSIBILITY |
| AAS-12 |
SA 299 |
JOINT AUDITORS |
| AAS-13 |
SA 320 |
AUDIT MATERIALITY |
| AAS-14 |
SA 520 |
ANALYTICAL PROCEDURE |
| AAS-15 |
SA 530 |
AUDIT SAMPLING |
| AAS-16 |
SA 570 |
GOING CONCERN |
| AAS-17 |
SA 220 |
QUALITY CONTROL OF AN AUDIT WORK |
| AAS-18 |
SA 540 |
AUDIT OF ACCOUNTING ESTIMATES |
| AAS-19 |
SA 560 |
SUBSEQUENT EVENT |
| AAS-20 |
SA 310 |
KNOWLEDGE OF BUSINESS |
| AAS-21 |
SA 250 |
CONSIDERATION OF LAWS & REGULATION |
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IN AUDIT OF FINANCIAL STATEMENT |
| AAS-22 |
SA 510 |
INITIAL ENGAGEMENT OPENING BALANCES |
| AAS-23 |
SA 550 |
RELATED PARTY |
| AAS-24 |
SA 402 |
CONSIDERATION FOR AUDIT MATTER FOR |
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ENTITY USING SERVICE ORGANISATION |
| AAS-25 |
SA 710 |
COMPARITIVES |
| AAS-26 |
SA 210 |
TERMS OF ENGAGEMENT |
| AAS-27 |
SA 260 |
COMMUNICATION OF AUDIT MATTER TO |
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THOSE CHARGE WITH AUDIT GOVERNANCE |
| AAS-28 |
SA 700 |
AUDIT REPORT |
| AAS-29 |
SA 401 |
AUDIT IN COMPUTER INFO.ENVI.SYSTEM |
| AAS-30 |
SA 505 |
EXTERNAL CONFIRMATION |
| AAS-31 |
SRS 4410 |
ENGAGEMENT TO COMPILE FINANCIAL INFO. |
| AAS-32 |
SRS 4400 |
ENGAGEMENT TO PERFORM REGARDING |
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FINANCIAL INFORMATION |
| AAS-33 |
SRE 2400 |
ENGAGEMENT TO REMOVE FINANCIAL ST. |
| AAS-34 |
SA 501 |
AUDIT EVIDENCE FOR ADDITIONAL |
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CONSIDERATION OF SPECIFIC ITEM |
| AAS-35 |
SAE 3400 |
THE EXAMINATION OF PROSPECTIVE |
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FINANCIAL INFORMATION |
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| NOTES:- |
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| THE ABOVE GIVEN NEW NOS.ARE EFFECTIVE FROM 1-04-08 |
| S.A.=STANDARD ON AUDITING |
| S.R.S=STANDARD ON RELATED SERVICES |
| S.R.E=STANDARD ON REVENUE ENGAGEMENT |
| S.A.E.=STANDARD ON ASSURANCE ENGAGEMENT |
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PREPARED BY : SAURABH JOSHI [ P.C.C ] |
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FIRM : P.C.RATHOD & CO. |
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Total thanks : 1 times
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KoolCapricorn
Student
[ Scorecard : 600]
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Posted On 02 March 2009 at 10:17
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so AAS have got obsolete
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$AcH!n G
Still Running for My Destination
[ Scorecard : 911]
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Posted On 02 March 2009 at 10:35
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only numbering change like AAS IS NOW SA.
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harsha
Student
[ Scorecard : 29]
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Posted On 02 March 2009 at 11:05
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| Originally posted by :sachin gupta |
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only numbering change like AAS IS NOW SA. |
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wel is dere any oder change oder than no.s nd is it applicable to even guys givin final under the old syllabus?????
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