IFRS , SA , SIA , IAS , SRE , AS

Rahul Bansal (Finalist) (35929 Points)

01 August 2010  

SIA, Communication with Managaemnt

SIA

https://www.icai.org/resource file/12960SIA-Annexure%20A.pdf

SIA, Consideration of Fraud in an Internal Audit

SIA

https://www.icai.org/resource file/12962SIA-Annexure%20c.pdf

SIA, Coordination with External Auditors

SIA

https://www.icai.org/resource file/12961SIA-%20Annexure%20B.pdf

SIA, Internal Audit Evidence

SIA

https://www.icai.org/resource file/13098Annexure%20-cIA D.pdf

Amendments to IFRS5

IFRS

https://www.iasb.org/NR/rdonlyres/B47D08C2-A78A-49E8-92A7-63A9DE737629/0/ED_Discouninued_Operations_IFRS_5.pdf

Amendments to IFRS1

IFRS

https://www.iasb.org/NR/rdonlyres/2663F948-DBDE-453F-8950ABD3FCF9B76B/0/ED_IFRS_1_Additional_Exemptions.pdf

Revised Accounting Standard (AS) 3

(AS) 2

 

Exposure Draft IFRS 7

IFRS 7

https://www.iasb.org/NR/rdonlyres/1EB5581B-A460-40AF-9F66-0B9314A46C32/0/ED_AmendmentsoIFRS7_WEBSITE.pdf

Revised Standard on Auditing (SA) 210

(SA) 210

https://www.icai.org/resource_file/13530Annexure%202.pdf

Standard on Auditing (SA) 720

(SA) 720

https://www.icai.org/resource_file/13531Annexure%201.pdf

Relationship with the state

IAS 24

 

Consolidated Financial Statements

ED 10

 

Internal Audit in An Information Technology Environment

SIA

https://www.icai.org/resource_file/1413511208annexureA.pdf

Knowledge of the Entity and its Environment

SIA

https://www.icai.org/resource_file/1413611208annexureB.pdf

Using the Work of an Expert

SIA

https://www.icai.org/resource_file/14168SIA_Annexure.pdf

Materiality in Planning and Performing an Audit

SA 320

https://www.icai.org/resource_file/14322Annexure1-171208.pdf

Evaluation of Misstatements Identified During the Audit

SA 450

https://www.icai.org/resource_file/14323Annexure1-171208.pdf

Using the Work of Internal Auditors

SA 610

https://www.icai.org/resource_file/14324Annexure1-171208.pdf

Exposure Draft on Income Tax

IAS12

https://www.iasb.org/NR/rdonlyres/8A6D0AC9-B6BE-4B87-BD02-B058B5F12148/0/EDIncomeTaxesStandard.pdf

Revised Standard on Auditing (SA) 700, (SA) 705, (SA) 706, (SRE) 2400

(SA) 700

https://icai.org/resource_file/161941sa7002605.pdf

Revised Standard on Auditing (SA) 700, (SA) 705, (SA) 706, (SRE) 2400

(SA) 705

https://icai.org/resource_file/161952sa7002605.pdf

Revised Standard on Auditing (SA) 700, (SA) 705, (SA) 706, (SRE) 2400

(SA) 706

https://icai.org/resource_file/161963sa7002605.pdf

Revised Standard on Auditing (SA) 700, (SA) 705, (SA) 706, (SRE) 2400

(SRE) 2400

https://icai.org/resource_file/161974sa7002605.pdf

Standard on Internal Audit ( SIA ) Considertation of Laws and Regulations in an Internal Audit

 

https://www.icai.org/resource_file/16439siaclria.pdf

Exposure Draft of Accounting Standard (AS) 16, (Revised) (Corresponding to IAS 23) Borrowing Costs.

(AS) 16, (Revised) (Corresponding to IAS 23)

https://www.icai.org/resource_file/16384edas16ias23.pdf

Exposure Draft on Management Commentary

 

https://www.iasb.org/NR/rdonlyres/53DC9B3B-34A5-400F-B4B5-4F2FF24F231E/0/EDManagementCommentary.pdf

Discussion Paper on Credit Risk in Liability Measurement

 

www.iasb.org

Exposure Draft on Financial instruments : Classification and Measurement

 

https://www.iasb.org/NR/rdonlyres/206FD303-D25D-45CB-8B12-1C4DDA6046A7/0/EDFinnstrAppCGuidance.pdf

Exposure Draft on Presentationon Financial Statements

( AS ) 1 ( Revised

 

Exposure Draft on Classification of Rights Issues ( proposed amendment to IAS 32 )

 

https://www.iasb.org/NR/rdonlyres/DDAEFAC3-3C20-4EBA-AD71-D21170ADFOEF/0/EDIAS32Classificationrights.pdf.

Exposure Draft on Rate-regulated Activities

 

https://www.iasb.org/NR/rdonlyres/E934E979-B3CF-44EE-AC62-C21C73F5CE6E/0/Rate regulated Activities Standard.pdf

IFRIC Draft Interpretation : IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments

 

https://www.iasb.org/NR/rdonlyres/974EE382-6274-4294-A92B-230D0504C26E/0/IFRICD25.pdf

Draft on Discount Rate for Employee Benefits

IAS 19

https://www.iasb.org/NR/rdonlyres/25D72699-B629-44EC-841C-2F02A1FBDBE5/0/EDProposedAmendmentsIAS19DiscountRates.pdf

Improvements to IFRSs

 

https://www.iasb.org/NR/rdonlyres/BA0DC098-9956-49A3-990E-2573AE1ACF21/0/EDImprovementsFRS09.pdf

Property, Plant and Equipment IPSAS 17

IPSAS 17

 

Quality Control for an Audit of Financial Statements

( SA ) 220

https://www.icai.org/resouce_file/17388Annexure%201.pdf

Audit Evidence - Specific Considerations for Selected Items

( SA ) 501

https://www.icai.org/resouce_file/17389Annexure%202.pdf

External Confirmations

( SA ) 505

https://www.icai.org/resouce_file/17390Annexure%203.pdf

Analytical Procedures

( SA ) 520

https://www.icai.org/resouce_file/17391Annexure%204.pdf

Using the Work of an Auditor's Expert

( SA ) 620

https://www.icai.org/resouce_file/17392Annexure%205.pdf

Review of Interim Financial Information Performed by the Independent Auditor of the Entity

( SRE ) 2410

https://www.ici.org/resouce_file/17517ed_sre2410.pdf

Financial Instruments : Amortised Cost and Impairment

IAS 39

https://www.iasb.org/NR/rdonlyres/888CC00C-5D55-4A90-9718-372F91D1BD72/0/EDFIImpairmentNov09.pdf

Financial Instruments : Amortised Cost and Impairment

IAS 39

https://www.iasb.org/NR/rdonlyres/931B9EB9-47C-4DFC-B16A-060ADEEAF19F/0EDIImpairmentBasisFCNov09.pdf

Limited Exemption from Comparative IFRS7 Disclosures for First-time Adopters : Proposed amendment to IFRS 1

IFRS7

https://www.iasb.org/NR/rdonlyres/A63B3B4E-AB71-457A-B910-00CF5F873A33/0EDAmendmentsIFRS1Nov09.pdf

Accounting Standard (AS) 4 (Revised 20XX) (Corresponding to IAS 10) Events after the Reporting Period

IAS 10

https://www.icai.org/resource_file/17746For_Exposure_Draft_(hosted_on_web_site).pdf

Standard on Assurance Engagements (SAE) 3000 Assurance Engagements Other Than Audits of Reviews of Historical Financial Information

SAE 3000

https://www.icai.org/resource_file/18131ed_aasb30042010.pdf