AAS / SA / SQC

Engagement and Quality Control Standards
(Formerly known as Auditing and Assurance Standards)

Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

Framework for Assurance Engagements

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”

Audits and Reviews of Historical Financial Information

	100-999	Standards on Auditing (SAs)
	100-199	Introductory Matters
	200-299	General Principles and Responsibilities
		SA 200 (AAS 1), “Basic Principles Governing an Audit” SA 200A (AAS 2), “Objective and Scope of the Audit of Financial Statements” SA 210 (AAS 26), “Terms of Audit Engagement” SA 210 (Revised) under the Clarity Project, "Agreeing the Terms of the Audit Engagements" SA 220 (AAS 17), “Quality Control for Audit Work” SA 230 (AAS 3), “Documentation” SA 230 (Revised) under the Clarity Project, "Audit Documentation" SA 240 (AAS 4), “The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements” SA 240 (Revised) under the Clarity Project, “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” SA 250 (AAS 21), “Consideration of Laws and Regulations 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 (AAS 27), “Communications of Audit Matters with Those Charged with Governance” SA 260 (Revised) under the Clarity Project, "Communication with Those Charged with Governance" SA 265 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 (AAS 8), “Audit Planning” SA 300 (Revised) under the Clarity Project, “Planning an Audit of Financial Statements” SA 310 (AAS 20), “Knowledge of the Business” SA 315 under the Clarity Project, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment” SA 320 (AAS 13), “Audit Materiality” SA 320 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 400 (AAS 6), “Risk Assessments and Internal Control” SA 401 (AAS 29), “Audit in a Computer Information Systems Environment” SA 402 (AAS 24), “Audit Considerations Relating to Entities Using Service Organisations” SA 402 (Revised) under the Clarity Project, "Audit Considerations Relating to an Entity using a Service Organisation" SA 450, under the Clarity Project, "Evaluation of Misstatements Identified During the Audit"
	500-599	Audit Evidence
		SA 500 (AAS 5), “Audit Evidence” SA 500 (Revised) under the Clarity Project, "Audit Evidence" SA 501 (AAS 34), “Audit Evidence – Additional Considerations for Specific Items” SA 505 (AAS 30), “External Confirmations” SA 510 (AAS 22), “Initial Engagements – Opening Balances” SA 510 (Revised) under the Clarity Project, "Initial Audit Engagements Opening Balances" SA 520 (AAS 14), “Analytical Procedures” SA 530 (AAS 15), “Audit Sampling” SA 530 (Revised) under the Clarity Project, "Audit Sampling" SA 540 (AAS 18), “Auditing of Accounting Estimates” SA 540 (Revised) under the Clarity Project, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures SA 550 (AAS 23), “Related Parties” SA 550 (Revised) under the Clarity Project, "Related Parties" SA 560 (AAS 19), “Subsequent Events” SA 560 (Revised) under the Clarity Project, "Subsequent Events" SA 570 (AAS 16), “Going Concern” SA 570 (Revised) under the Clarity Project, "Going Concern" SA 580 (AAS 11), “Representations by Management” 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 (AAS 7), “Relying Upon the Work of an Internal Auditor” SA 610 (Revised) under the Clarity Project, "Using the Work of Internal Auditors" SA 620 (AAS 9), “Using the Work of an Expert”
	700-799	Audit Conclusions and Reporting
		SA 700 (AAS 28), “The Auditor’s Report on Financial Statements” SA 710 (AAS 25), “Comparatives” 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
	2000-2699	Standards on Review Engagements (SREs)
		SRE 2400 (AAS 33), “Engagements to Review Financial Statements”

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”