https://www.icai.org/post.html?post_id=5066&c_id=219
this notification says..SA400, SA401 and310 shall stand withdrawn for november exams..
SA400 is AAS-6...such an imp AAS...
can anyone tell what d notification means,....
does the withdrawal refer only to the name SA...
dunno im confused..
The info. is right that SA 400 is withdrawn but u hven't seen the other SA's :
The AAS-6 was converted into SA 400 which was further demerged and coupled with AAs 20 into SA 315 and SA 330 which is applicable for NOv.2009.....!!!!!!!!
NOw instead of AAS -6 and AAS -20, u hve the following SA's, viz;
SA 315- Identifying and Assessing the Risk of Material Misstatement Through Understanding the Entity and its Environment
SA 330 - The Auditor’s Responses to Assessed Risks ()
Why is AAS replaced by SA..Please reply soon
| Originally posted by :rajdrolia | ||
| " | Why is AAS replaced by SA..Please reply soon | " |
TO BE IN CONSONANCE WITH THE STANDARDISED PRACTICES FOLLOWED AROUND THE WORLD BY THE FINANCIAL PROFESSIONALS.........
CAclubindia
