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indu nagar (ca)     05 November 2008

change of AAS to SA!

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?

 10 Replies


Vijay (CA)     05 November 2008

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

Attached File : 58 ca.doc downloaded: 294 times


indu gurjer

indu gurjer (CA)     11 December 2008

this is effective from 1-4-2008 financial year

Ram Kumar

Ram Kumar (CA-Final student)     19 January 2009

where can i get the list of detailed SAs ?

indu gurjer

indu gurjer (CA)     19 January 2009

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.


RAJESH KUMAR SHAW (CA & CMA FINAL)     02 April 2010

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


Murali (CA Final Student)     05 April 2010

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


SHAYVIDZ Academy (Mentor at SHAYVIDZ Academy)     20 April 2010

Dear All,


Download from here



flamingdeepak (Staff)     17 January 2018

why AAS was changed into SA ?

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