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Auditing Standards

CA Final 664 views 8 replies
I have students guide to auditing standards book of D S Dawat 2015 edition... is there any changes in standards after that... please let me know..
Replies (8)

There are few changes in some standards which can be easily seen from RTP's.

Nothing major change that can hurt you in exams.

But please refer institue materials.

Few months ago, some amendments were made in some accounting standards. Check them.
I replied for accounting standards, but don't think there are any changes in auditing standards. Still, go through RTP.

in may 2017 all the IND AS are applicable?

Auditing Standard (SA) 610 is revised. SAE 3420 newly Introduced.

only these 2 Amendmened  are applicable for may 2016 ca final attempt. 

SA 265,701(new), 710,705,706 revised but it is applicable from 01.04.2017, hence it is not applicable for may 2017 but may be applicable for nov 17

No all Ind AS is not applicable for individual sums purpose but overveiw carveouts/ins comparison is applicable institute may ask any therotical question on Ind AS. Institute also include All Ind AS in its new ca final module Jan 2017 Edtion books.

practical questions will be asked too from Ind as... see pm
yes there are changes....and chances are that the questions may be framed on fresh topics...icai has notification in site as to applicable standards under boards announcements...compare it with your book... dont take risk in auditing...refer rtps of exams from may 2015 from site of icai... you will get clear picture then


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