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Aas numbers

Nirali Shah (bcom CA final audit article)   (53 Points)

07 November 2011  

any one has simple techniques to remember this aas numbers.. please post it here. thank you.!

 5 Replies

charanteja.nsr (ACMA and BCOM) (818 Points)
Replied 07 November 2011

aas are outdated now SA's are in use


i did as follows 


listed all standards on paper  and


simply  divided into groups   basing on it numbes for example standards in 200 series 300 series like wise 


make a count ,to know how many standards falls under each group and write the total a side


now u got a clear picture of standards ,start reading them repeatedly for 5 - 6 times and next test u self  by taking a piece of paper .... and


one more note u must identify the gap (interval )between the each standard in that group to avoid number mess ie.,


in 200 SA's series after SA 200 just add 10 for next standard in that series 210,220,230,240,250,260 and remember 265 remember specially and 299 (two nines are these so remember joint auditor)


in 300 SA's series after SA 300 rember the interval 15,5,10


next 400 SA's series only 2 are there 402 and 450


same for 500 interval 1 ,4 10 (do remember number of standards in this group for where to stop adding 10 each to each standard or else remmber there is no 590)


for 600 interval 10 in this group only 2 standards


for 700 same add 10 and rember this group contains only 3 standards


dont scare after reading this, its very simple matter of 15 min for grouping and identtying number of standards in each group


and one more note

avoid quoting aas/as number in exams it wont fetch u extra marks ... if  you want to say examiner that u r supporting this case using one paticular standard ... write like in this way " basing on the standard issued on basic priciples governing audit ".....

even in case of law dont mention section number unless u are absolute about it  ... for eg : u may write like this ... "basing on the provisions regarding appointment of directors" .....




3 Like

Nirali Shah (bcom CA final audit article)   (53 Points)
Replied 07 November 2011

is it ok if we dont write numbers??

charanteja.nsr (ACMA and BCOM) (818 Points)
Replied 07 November 2011

generally examiner wont expect numbers from u .. he will give importance to quality of the answer presented ... so avoid nummbers better quote the standard name ...

Replied 07 November 2011

Nirali Shah 

Please find attached here with the file may it help you to remember the SA

Attached File : 276558 863324 56 sa best way.pdf downloaded: 118 times

Nirali Shah (bcom CA final audit article)   (53 Points)
Replied 07 November 2011

thank you so much for ur hepl..!!smiley

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