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Auditing & Assurance Standards

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ARCHANA (Querist)
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09 November 2008 Can anyone please tell me which are all the auditing & assurance standards which are important from PCC exam point of view....

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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10 November 2008 From my point of view.

AAS 1. “Basic Principles Governing an Audit”
AAS 2. “Objective and Scope of the Audit of Financial Statements”
AAS 3. “Documentation”
AAS 4. “The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements”
AAS 5. “Audit Evidence”
AAS 6. “Risk Assessments and Internal Control”
AAS 7. “Relying Upon the Work of an Internal Auditor”
AAS 8. “Audit Planning”
AAS 9. “Using the Work of an Expert”
AAS10. “Using the Work of Another Auditor”
AAS 11. “Representations by Management”
AAS13. “Audit Materiality”
AAS15. “Audit Sampling”
AAS16. “Going Concern”
AAS19. “Subsequent Events”
AAS20. “Knowledge of the Business”
AAS21. “Consideration of Laws and Regulations in an Audit of Financial Statements”
AAS28. “The Auditor’s Report on Financial Statements”
AAS29. “Audit in a Computer Information Systems Environment”
AAS30. “External Confirmations”

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