Keen to learn something new every moment
2588 Points
Posted on 19 February 2014
- SA 210 (Revised) under the Clarity Project, “Agreeing the Terms of Audit Engagements”
- SA 220 (Revised)issued under the Clarity Project , “Quality Control for an Audit of Financial Statements”
- SA 230 (Revised) under the Clarity Project, “Audit Documentation”
- SA 240 (Revised) under the Clarity Project, “The Auditor’s Responsibilities Relating to Fraud 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 265 issued under the Clarity Project, “Communicating Deficiencies in Internal Control to Those Charged With Governance and Management”
- SA 315 under the Clarity Project, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment”
- SA 320 (Revised) issued 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 450 issued under the Clarity Project, “Evaluation of Misstatements Identified During the Audit”
- SA 500 (Revised) under the Clarity Project, “Audit Evidence”
- SA 501 (Revised)issued under the Clarity Project, “Audit Evidence—Specific Considerations for Selected Items”
- SA 505 (Revised) issued under the Clarity Project, “External Confirmations”
- SA 510 (Revised) under the Clarity Project, “Initial Audit Engagements – Opening Balances”
- SA 520 (Revised) issued under the Clarity Project, “Analytical Procedures”
- SA 530 (Revised) under the Clarity Project, “Audit Sampling”
- SA 540 (Revised) under the Clarity Project, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”
- SA 550 (Revised) under the Clarity Project, “Related Parties”
- SA 560 (Revised) under the Clarity Project, “Subsequent Events”
- SA 570 (Revised) under the Clarity Project, “Going Concern”
- SA 580 (Revised) under the Clarity Project, ”Written Representations”
- SA 600 (AAS 10), “Using the Work of Another Auditor”
- SA 610 (Revised) issued under the Clarity Project, “Using The Work of Internal Auditors”
- SA 620 (Revised) issued under the Clarity Project, “Using the Work of an Auditor’s Expert”
- SA 700 (Revised) issued under the Clarity Project, “Forming an Opinion and Reporting on Financial Statements
- SA 705 issued under the Clarity Project, “Modifications to the Opinion in the Independent Auditor’s Report"
- SA 706 issued under the Clarity Project, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report"
- SA 720 under the Clarity Project, “The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements”
- SRE 2400 (Revised), “Engagements to Review Financial Statements
- SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity
While u will paln for reading these SA's make sure that only the relevant topics in all of above SA's u have to read.