CA Final audit SA query

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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this notification says..SA400, SA401 and310 shall stand withdrawn for november exams..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..

Replies (3)

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 is right that SA 400 is withdrawn but u hven't seen the other SA's :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.........

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