AS FOR PCC

In PCC we have AS - 1,2,3,4,5,6,7,9,10,11,12,13,14,16,19,20,26,29

AAS - All AAS which are relevant to the topics mentioned in Auditing text book.

 AAS 1-30 & 34 are covered i  PCC

 Friends...

I got this today ... from Guidance @ icai.org in their THIRD response to what is exactly applicable..

First .....they advised to wait as it was not decided...

second ..... they advised to study and be ready with both.....As it was not decided..

And now....i got this...

Dear student,

I have attached all the revised standards which are applicable for the June 2009 examination.

It is the policy that amendments and revisions made in  the relevant standards, guidance notes an other applicable publications six months prior  to the date of the relevant examination would be applicable.  Therefore for determining the applicability of standards, revisions etc. you  may apply the above mentioned rule.   (Find the date of publication of the above Standards in the Journal)

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S. No.           Title of the Standard                                    New Number     Date of Publication in

                                                                                                 SA                          the Journal

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1.    Audit Documentation                                                  230                         July, 2007

2.    The Auditor’s Responsibility to Consider Fraud            240                         July, 2007

       and Error in an Audit of Financial Statements

3.   Planning an Audit of Financial Statements                    300                          July, 2007

4.   Written Representation                                               580                         July, 2007

5.   Audit Sampling                                                         530                       July, 2007

6.    Going Concern                                                         570                       July, 2007

7.    Audit of Accounting Estimates, Including Fair           540                       July, 2007

       Value and Accounting estimates &   

       Related  Disclosures

8.    Subsequent Events                                                   560                       July, 2007

9.    Consideration of Laws and Regulations in an

       Audit of Financial Statements                                  250                       July, 2007

10.  Initial Engagements – Opening Balances                  510                       July, 2007

11.  Related Parties                                                       550                       July, 2007

12.  Communication of Audit Matters  with

       Those  Charged with Governance                            260                      July, 2007

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