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Discussion > Audit > AAS >

List of SA

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student


[ Scorecard : 26]
Posted On 14 September 2009 at 15:27 Report Abuse

Cud anyone pls send me the list of Standards on Auditing and the corresponding AAS? 

Also, where can I get the text of the SA online? I cudnt find it anywhere on caclubindia or the icai website. Pls send me the link if u know

Thank you.


Online classes for CA CS CMA



MIRAJ M MEHTA
CA Final


[ Scorecard : 596]
Posted On 14 September 2009 at 15:48

 

 

LIST OF AUDITING AND ASSURANCE STANDARDS

AAS
TITLE
NEW SA (STANDARD ON AUDITING)
1
Basic Principles Governing an Audit
SA 200
2
Scope and Objective of Audit of Financial Statements
SA 200A
3
Documentation
SA 230
4
Auditor’s Responsibility to Consider fraud and Error in an Audit of Financial Statements
SA 240
5
Audit Evidence
SA 500
6
Risk Assessment and Internal Control
SA 400
7
Relying upon the Work of an Internal Auditor
SA 610
8
Audit Planning
SA 300
9
Using the Work of an Expert
SA 620
10
Using the Work of another Auditor
SA 600
11
Representations by Management
SA 580
12
Responsibility of Joint Auditors
SA 299
13
Audit Materiality
SA 320
14
Analytical Procedures
SA 520
15
Audit Sampling
SA 530
16
Going Concern
SA 570
17
Quality control for Audit Work
SA 220
18
Audit of Accounting Estimates
SA 540
19
Subsequent Events
SA 560
20
Knowledge of the Business
SA 310
21
Consideration of Laws and Regulation in an Audit of Financial Statements
SA 250
22
Initial Engagements – Opening Balances
SA 510
23
Related Parties
SA 550
24
Audit Considerations relating to Entities Using Services Organisations
SA 402
25
Comparatives
SA 710
26
Terms of Audit Engagement
SA 210
27
Communications of Audit Matters with those Charges with Governance
SA 260
28
The Auditor’s Report on Financial Statements
SA 700
29
Audit in a Computer Information System Environment
SA 401
30
External Confirmations
SA 505
31
Engagement to Compile Financial Information
*SRS 4410
32
Engagements to Perform Agreed-upon Procedure Regarding Financial Information
**SRS 4400
33
Engagements to Relieve Financial Statements
***SRE 2400
34
Audit Evidence – Additional Considerations for Specific Items
SA 501
35
The Examination of Prospective Financial Information
*SAE 3400

 
*SRS: - Standard on Related Services.
**SRE: - Standard on Review Engagements.
***SAE: - Standard on Assurance Engagements.


Total thanks : 6 times




VIKAS GARG (V.K.G)
HISSAR


[ Scorecard : 88]
Posted On 27 January 2012 at 11:45

THANKS BRO THESE VERY USEFUL FOR ME..............




vikash kumar singh
Article Assistant


[ Scorecard : 160]
Posted On 19 September 2013 at 10:18

Auditing, Review and Other Standards (formerly known as AAS) - Complete Text
Standards on Quality Control (SQCs)
Audits and Reviews of Historical Financial Information

New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
Related Services
General Clarifications issued

Source : ICAI



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