Sa's of audit

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aditi (Querist)
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06 August 2013 is there is any change in sa applicable for ipcc nov 2013 as i had a content available of nov 2012 the previous attempt that i had given and the recent may 2013 attempt is being dropped by me

and what do you mean by notification given may 2013 rtp regarding effective dates which are applicable for sa's and 291st meeting
held in december 2009 decided that the effective date /applicability of the following standards on auditing SA 700(revised)"forming an opinion & reporting on financial statement"
SA 705 "modification of an opinion in the independent audit report"
SA70"emphasis on the matter paragraph and other matter paragraphs in the independent audit report"be postponed by one year and now being effective/applicable for audits of financial statements for the periods beginning on or after 1st April 2012(instead of audits of financial statement for the period beginning on or before 1st April 2011 as was earlier decided& refereed to above )therefore SA 700,705,706 will be applicable for may 2013 examination
please reply my query as early as possible please reply the above notification in simple language without any technical wording