|
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
|
|
|
|
|
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