Conversion of AAS to SA

OLD NO.

NEW NO.

NAME OF AAS

AAS-1

SA 200

BASIC PRINCIPLES GOVERNING AN AUDIT

AAS-2

SA 200A

OBJECTIVES & SCOPE OF AN AUDIT

AAS-3

SA 230

DOCUMENTATION

AAS-4

SA 240

AUDITORS RESPONSIBILITY TO CONSIDIDER

FRAUDS & ERRORS IN AN AUDIT OF F.S

AAS-5

SA 500

AUDIT EVIDENCES

AAS-6

SA 400

RISK ASSESSMENT & INT.CONTROL

AAS-7

SA 610

RELYING UPON THE WORK OF AN INT.AUD

AAS-8

SA 300

AUDIT PLANNING

AAS-9

SA 620

USING THE WORK OF AN EXPERT

AAS-10

SA 600

USING THE WORK OF ANOTHER AUDITOR

AAS-11

SA 580

MANAGEMENT RESPONSIBILITY

AAS-12

SA 299

JOINT AUDITORS

AAS-13

SA 320

AUDIT MATERIALITY

AAS-14

SA 520

ANALYTICAL PROCEDURE

AAS-15

SA 530

AUDIT SAMPLING

AAS-16

SA 570

GOING CONCERN

AAS-17

SA 220

QUALITY CONTROL OF AN AUDIT WORK

AAS-18

SA 540

AUDIT OF ACCOUNTING ESTIMATES

AAS-19

SA 560

SUBSEQUENT EVENT

AAS-20

SA 310

KNOWLEDGE OF BUSINESS

AAS-21

SA 250

CONSIDERATION OF LAWS & REGULATION

IN AUDIT OF FINANCIAL STATEMENT

AAS-22

SA 510

INITIAL ENGAGEMENT OPENING BALANCES

AAS-23

SA 550

RELATED PARTY

AAS-24

SA 402

CONSIDERATION FOR AUDIT MATTER FOR

ENTITY USING SERVICE ORGANISATION

AAS-25

SA 710

COMPARITIVES

AAS-26

SA 210

TERMS OF ENGAGEMENT

AAS-27

SA 260

COMMUNICATION OF AUDIT MATTER TO

THOSE CHARGE WITH AUDIT GOVERNANCE

AAS-28

SA 700

AUDIT REPORT

AAS-29

SA 401

AUDIT IN COMPUTER INFO.ENVI.SYSTEM

AAS-30

SA 505

EXTERNAL CONFIRMATION

AAS-31

SRS 4410

ENGAGEMENT TO COMPILE FINANCIAL INFO.

AAS-32

SRS 4400

ENGAGEMENT TO PERFORM REGARDING

FINANCIAL INFORMATION

AAS-33

SRE 2400

ENGAGEMENT TO REMOVE FINANCIAL ST.

AAS-34

SA 501

AUDIT EVIDENCE FOR ADDITIONAL

CONSIDERATION OF SPECIFIC ITEM

AAS-35

SAE 3400

THE EXAMINATION OF PROSPECTIVE

FINANCIAL INFORMATION