Paper 2: Auditing and Assurance
IPCC/PCC
The following List of Institute’s Publications is relevant for the PCC / IPCC forthcoming
examination i.e. November, 2010.
I. Statements
1. Statement on Reporting under Section 227 (1A) of the Companies Act, 1956
2. Statement on the Companies (Auditor’s Report) Order, 2003 (2005 Edition)
II. Standards on Auditing (SAs)
1. Basic Principles Governing an Audit (SA 200)
2. Objectives and Scope of the Audit of Financial Statements (SA 200A)
3. Agreeing the Terms of Audit Engagements (SA 210) (Revised)
4. Quality Control for Audit Work (SA 220)
5. Audit Documentation (SA 230) (Revised)
6. The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (SA 240)
(Revised)
7. Consideration of Laws and Regulations in an Audit of Financial Statements (SA 250) (Revised)
8. Communication with Those Charged with Governance (SA 260) (Revised)
9. Communicating Deficiencies in Internal Control to Those Charged With Governance and
Management (SA 265) (Newly Issued)
10. Responsibility of Joint Auditors (SA 299)
11. Planning an Audit of Financial Statements (SA 300) (Revised)
12. Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity
and its Environment (SA 315) (Newly Issued)*
13. Materiality in Planning and Performing an Audit (SA 320) (Revised)
14. The Auditor’s Responses to Assessed Risks (SA 330) (Newly issued)*
15. Audit Considerations Relating to Entities Using Service Organisations (SA 402) (Revised)
16. Evaluation of Misstatements identified During the Audit (SA 450) (Newly Issued)
17. Audit Evidence (SA 500) (Revised)
18. Audit Evidence – Additional Considerations for Specific items (SA 501)
19. External Confirmations (SA 505)
20. Initial Audit Engagements – Opening Balances (SA 510) (Revised)
21. Analytical Procedures (SA 520)
22. Audit Sampling (SA 530) (Revised)
23. Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related
Disclosures (SA 540)(Revised)
24. Related Parties (SA 550) (Revised)
25. Subsequent Events (SA 560) (Revised)
26. Going Concern (SA 570) (Revised)
27. Written Representations (SA 580) (Revised)
28. Using the Work of another Auditor (SA 600)
29. Using the Work of an Internal Auditor (SA 610) (Revised)
30. Using the Work of an Expert (SA 620)
31. The Auditor’s Report on Financial Statements (SA 700)
32. Comparatives (SA 710)
33. The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited
Financial Statements (SA 720) (Newly Issued)
34.Engagements to Compile Financial Information (SRS 4410)
35.Engagements to Perform Agreed- upon Procedures Regarding Financial Information (SRS 4400)
36.Engagements to Review Financial Statements (SRE 2400)
37.The Examination of Prospective Financial Information (SAE 3400)
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