#..LIST OF STANDARDS ON AUDITING (SA's) FOR PCC NOV 2010..#

ya..i also need it...someone help

check on below link https://www.icai.org/post.html?post_id=450&c_id=141

List of SA applicable for the Nov Exams are attached herein

List of SA applicable for the Nov Exams are attached herein.................

for quick revision of SA click on below link

/share_files/summary-of-sa-30522.asp

Originally posted by : Ravikant Choudhary
	List of SA applicable for the Nov Exams are attached herein

Bro. Thanx for the file, but in it the content is given for CA Final old course and I Need the list of SA's for PCC Nov. exams.. Or Are the same SA's are applicable for PCC which are applicable to Final also.. Plz reply bro. And Also give me short notes of Revised and Newly Issued SA's.. It will be helpful for all students.. Thanx in advance.

AAS Vs. SA As your  requirment.................New relies by ICAI

i m confused as to which list of SAAs are applicable for nov 10 exams

is it this list (revised list):

Standards on Quality Control (SQCs) SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements” Announcement on Amendment to SQC 1 - Retention Period for Engagement Documentation (Working Papers)

Audits and Reviews of Historical Financial Information New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project 100-199 Introductory Matters 200-299 General Principles and Responsibilities SA 200 (Revised) issued under the Clarity Project, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing” SA 210 (Revised) under the Clarity Project, “Agreeing the Terms of Audit Engagements” SA 220 (Revised)issued under the Clarity Project , “Quality Control for an Audit of Financial Statements” SA 230 (Revised) under the Clarity Project, “Audit Documentation” SA 240 (Revised) under the Clarity Project, “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” SA 250 (Revised) under the Clarity Project, “Consideration of Laws and Regulations in an Audit of Financial Statements” SA 260 (Revised) under the Clarity Project, “Communication with Those Charged with Governance” SA 265 issued under the Clarity Project, “Communicating Deficiencies in Internal Control to Those Charged With Governance and Management” SA 299 (AAS 12), “Responsibility of Joint Auditors”  300-499 Risk Assessment and Response to Assessed Risks SA 300 (Revised) under the Clarity Project, “Planning an Audit of Financial Statements” • SA 315 under the Clarity Project, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment” SA 320 (Revised) issued under the Clarity Project, “Materiality in Planning and Performing an Audit” SA 330 under the Clarity Project, “The Auditor’s Responses to Assessed Risks” SA 402 (Revised) issued under the Clarity Project, “Audit Considerations Relating to an Entity Using a Service Organisation” SA 450 issued under the Clarity Project, “Evaluation of Misstatements Identified During the Audit” 500-599 Audit Evidence SA 500 (Revised) under the Clarity Project, “Audit Evidence” SA 501 (Revised)issued under the Clarity Project, “Audit Evidence—Specific Considerations for Selected Items” SA 505 (Revised) issued under the Clarity Project, “External Confirmations” SA 510 (Revised) under the Clarity Project, “Initial Audit Engagements – Opening Balances” SA 520 (Revised) issued under the Clarity Project, “Analytical Procedures” SA 530 (Revised) under the Clarity Project, “Audit Sampling” SA 540 (Revised) under the Clarity Project, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures” SA 550 (Revised) under the Clarity Project, “Related Parties” SA 560 (Revised) under the Clarity Project, “Subsequent Events” SA 570 (Revised) under the Clarity Project, “Going Concern” SA 580 (Revised) under the Clarity Project, ”Written Representations” 600-699 Using Work of Others SA 600 (AAS 10), “Using the Work of Another Auditor” SA 610 (Revised) issued under the Clarity Project, “Using The Work of Internal Auditors” SA 620 (Revised) issued under the Clarity Project, “Using the Work of an Auditor’s Expert” 700-799 Audit Conclusions and Reporting SA 700 (Revised) issued under the Clarity Project, “Forming an Opinion and Reporting on Financial Statements SA 705 issued under the Clarity Project, “Modifications to the Opinion in the Independent Auditor’s Report" SA 706 issued under the Clarity Project, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report" SA 710 (Revised) issued under the Clarity Project, “Comparative Information—Corresponding Figures and Comparative Financial Statements” SA 720 under the Clarity Project, “The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements” 800-899 Specialized Areas SA 800 issued under the Clarity Project, “Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks” SA 805 issued under the Clarity Project, “Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement” SA 810 issued under the Clarity Project, “Engagements to Report on Summary Financial Statements” 2000-2699 Standards on Review Engagements (SREs) SRE 2400 (Revised), “Engagements to Review Financial Statements SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information 3000-3699 Standards on Assurance Engagements (SAEs) 3000-3399 Applicable to All Assurance Engagements 3400-3699 Subject Specific Standards SAE 3400 (AAS 35), “The Examination of Prospective Financial Information”

Related Services 4000-4699 Standards on Related Services (SRSs) SRS 4400 (AAS 32), “Engagements to Perform Agreed-upon Procedures Regarding Financial Information” SRS 4410 (AAS 31), “Engagements to Compile Financial Information”

 or is it this list (the old list)

1. Quality Control for Firms that Perform Audits and Reviews of Historical Financial
Information, and Other Assurance and Related Services Engagements (SQC 1)

2. Basic Principles Governing an Audit (SA 200)

3. Objectives and Scope of the Audit of Financial Statements (SA 200A)

4. Agreeing the Terms of Audit Engagements (SA 210) (Revised)

5. Quality Control for Audit Work (SA 220)

6. Audit Documentation (SA 230) (Revised)

7. The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
(SA 240) (Revised)

8. Consideration of Laws and Regulations in an Audit of Financial Statements (SA 250)
(Revised)

9. Communication with Those Charged with Governance (SA 260) (Revised)

10. Communicating Deficiencies in Internal Control to Those Charged With Governance
and Management (SA 265) (Newly Issued)

11. Responsibility of Joint Auditors (SA 299)

12. Planning an Audit of Financial Statements (SA 300) (Revised)

13. Identifying and Assessing the Risk of Material Misstatement through Understanding
the Entity and its Environment (SA 315) (Newly Issued)*

14. Materiality in Planning and Performing an Audit (SA 320) (Revised)

15. The Auditor’s Responses to Assessed Risks (SA 330) (Newly issued)*

16. Audit Considerations Relating to Entities Using Service Organisations (SA 402)
(Revised)

17. Evaluation of Misstatements identified During the Audit (SA 450) (Newly Issued)

18. Audit Evidence (SA 500) (Revised)

19. Audit Evidence – Additional Considerations for Specific items (SA 501)

20. External Confirmations (SA 505)

21. Initial Audit Engagements – Opening Balances (SA 510) (Revised)

22. Analytical Procedures (SA 520)

23. Audit Sampling (SA 530) (Revised)

24. Auditing Accounting Estimates, Including Fair Value Accounting Estimates and
Related Disclosures (SA 540)(Revised)

25. Related Parties (SA 550) (Revised)

26. Subsequent Events (SA 560) (Revised)

27. Going Concern (SA 570) (Revised)

28. Written Representations (SA 580) (Revised)

29. Using the Work of another Auditor (SA 600)

30. Using the Work of an Internal Auditor (SA 610) (Revised)

31. Using the Work of an Expert (SA 620)

32. The Auditor’s Report on Financial Statements (SA 700)

33. Comparatives (SA 710)

34. The Auditor’s Responsibility in Relation to Other Information in Documents
Containing Audited Financial Statements (SA 720) (Newly Issued)

35. Engagements to Compile Financial Information (SRS 4410)

36. Engagements to Perform Agreed- upon Procedures Regarding Financial
Information (SRS 4400)

37. Engagements to Review Financial Statements (SRE 2400)

38. The Examination of Prospective Financial Information (SAE 3400)

 

so which list is applicable for nov 2010
plz clarify