I am appearing for pcc june,o9 and i just want to know whether we have to learn aas or sa for the exams...
shailesh agarwal
(professional accountant)
(7642 Points)
Replied 02 March 2009
ONLY CHANGE IN NUMBERS AND GROUPING
SEE -ORIGINALY SUBMITTED IN SHARE FILE SACTION ---BY MR- SAMEER SHAH--THANKS SAMEER
AND PREPARED BY : SAURABH JOSHI [ P.C.C ]--
FIRM : P.C.RATHOD & CO.
CHANGES IN NOS.OF AAS OLD NO. NEW NO. NAME OF AAS AAS-1 SA 200 BASIC PRINCIPLES GOVERNING AN AUDIT AAS-2 SA 200A OBJECTIVES & SCOPE OF AN AUDIT AAS-3 SA 230 DOCUMENTATION AAS-4 SA 240 AUDITORS RESPONSIBILITY TO CONSIDIDER FRAUDS & ERRORS IN AN AUDIT OF F.S AAS-5 SA 500 AUDIT EVIDENCES AAS-6 SA 400 RISK ASSESSMENT & INT.CONTROL AAS-7 SA 610 RELYING UPON THE WORK OF AN INT.AUD AAS-8 SA 300 AUDIT PLANNING AAS-9 SA 620 USING THE WORK OF AN EXPERT AAS-10 SA 600 USING THE WORK OF ANOTHER AUDITOR AAS-11 SA 580 MANAGEMENT RESPONSIBILITY AAS-12 SA 299 JOINT AUDITORS AAS-13 SA 320 AUDIT MATERIALITY AAS-14 SA 520 ANALYTICAL PROCEDURE AAS-15 SA 530 AUDIT SAMPLING AAS-16 SA 570 GOING CONCERN AAS-17 SA 220 QUALITY CONTROL OF AN AUDIT WORK AAS-18 SA 540 AUDIT OF ACCOUNTING ESTIMATES AAS-19 SA 560 SUBSEQUENT EVENT AAS-20 SA 310 KNOWLEDGE OF BUSINESS AAS-21 SA 250 CONSIDERATION OF LAWS & REGULATION IN AUDIT OF FINANCIAL STATEMENT AAS-22 SA 510 INITIAL ENGAGEMENT OPENING BALANCES AAS-23 SA 550 RELATED PARTY AAS-24 SA 402 CONSIDERATION FOR AUDIT MATTER FOR ENTITY USING SERVICE ORGANISATION AAS-25 SA 710 COMPARITIVES AAS-26 SA 210 TERMS OF ENGAGEMENT AAS-27 SA 260 COMMUNICATION OF AUDIT MATTER TO THOSE CHARGE WITH AUDIT GOVERNANCE AAS-28 SA 700 AUDIT REPORT AAS-29 SA 401 AUDIT IN COMPUTER INFO.ENVI.SYSTEM AAS-30 SA 505 EXTERNAL CONFIRMATION AAS-31 SRS 4410 ENGAGEMENT TO COMPILE FINANCIAL INFO. AAS-32 SRS 4400 ENGAGEMENT TO PERFORM REGARDING FINANCIAL INFORMATION AAS-33 SRE 2400 ENGAGEMENT TO REMOVE FINANCIAL ST. AAS-34 SA 501 AUDIT EVIDENCE FOR ADDITIONAL CONSIDERATION OF SPECIFIC ITEM AAS-35 SAE 3400 THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION NOTES:- THE ABOVE GIVEN NEW NOS.ARE EFFECTIVE FROM 1-04-08 S.A.=STANDARD ON AUDITING S.R.S=STANDARD ON RELATED SERVICES S.R.E=STANDARD ON REVENUE ENGAGEMENT S.A.E.=STANDARD ON ASSURANCE ENGAGEMENT PREPARED BY : SAURABH JOSHI [ P.C.C ] FIRM : P.C.RATHOD & CO.
$AcH!n G
(Still Running for My Destination)
(1036 Points)
Replied 02 March 2009
only numbering change like AAS IS NOW SA.
harsha
(Student)
(29 Points)
Replied 02 March 2009
Originally posted by :sachin gupta | ||
" | only numbering change like AAS IS NOW SA. | " |
wel is dere any oder change oder than no.s nd is it applicable to even guys givin final under the old syllabus?????
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