change of AAS to SA!

HI Indu In order to facilitate understanding of the scope and authority of the pronouncements of the Auditing and Assurance Standards Board (‘AASB’), the ICAI has issued revised preface viz., Preface to Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, which has come into effect from 1st April, 2008. As per the same the Standards of the following nature issued by the AASB shall collectively known as the Engagement Standards: Standards on Auditing (SAs), to be applied in the audit of historical financial information. Standards on Review Engagements (SREs), to be applied in the review of historical financial information. Standards on Assurance Engagements (SAEs), to be applied in assurance engagements, dealing with subject matters other than historical financial information. Standards on Related Services (SRSs), to be applied to engagements involving application of agreed upon procedures to information, compilation engagements, and other related services engagements, as may be specified by the ICAI. In terms of the same, the existing Auditing and Assurance Standard (‘AAS’) has been re-numbered and classified. Thanks

see the enclosed file

FROM WHEN WILL THESE CHANGE OF AAS WILL BE APPLECABLE ?

this is effective from 1-4-2008 financial year

where can i get the list of detailed SAs ?

Mr.Ram Kumar,

If u need a list of the new SAs then i will send u the list. Kindly send me ur email id.

i need changes in auditing standards please somebody provide..!!!

Can i know for CA Final (Old Syllabus) applicable AAS or SA?

Dear All,

 

Download from here

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why AAS was changed into SA ?