AAS and SA

I ve just now started to study audit at PCC level. am confused about AAS and SA. SA200 is similar to AAS-1. Is AAS is a substitute for SA? Or what? Please clear my doubt.

Replies (2)

SA is not substitute for AAS its just renumbering of AAS so as to comply with international Standards


The Audit Standards have been re-numbered - SA is the new series. The content of the Standards remains the same. Although there have been small changes in certain areas. You should get a compilation of such changes from someone.

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