banner_ad

change of AAS to SA!

AAS 3619 views 10 replies

Since when did the AAS change to SA? Can u give me reference of the notification if possible?

What does the number of these SAs indicate? Are they not serially numbered like AAS?

Replies (10)
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

/forum/revised-sa-amp-new-sa-in-summary-70790.asp?offset=1

why AAS was changed into SA ?


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details