AAS to SA

Sumit Jain (CA) (4760 Points)

07 April 2009  

OLD NO.
NEW NO.
NAME OF AAS
 
 
 
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
 
 
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
 
 
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
 
 
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
 
 
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
 
 
FINANCIAL INFORMATION
AAS-33
SRE 2400
ENGAGEMENT TO REMOVE FINANCIAL ST.
AAS-34
SA 501
AUDIT EVIDENCE FOR ADDITIONAL
 
 
CONSIDERATION OF SPECIFIC ITEM
AAS-35
SAE 3400
THE EXAMINATION OF PROSPECTIVE
 
 
FINANCIAL INFORMATION