Audit

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