Engagement and Quality Control Standards along with complete

Standards on Quality Control (SQCs)

SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements”

Audits and Reviews of Historical Financial Information

100-999 Standards on Auditing (SAs)

100-199 Introductory Matters

200-299 General Principles and Responsibilities

SA 200 (AAS 1), “Basic Principles Governing an Audit”
SA 200A (AAS 2), “Objective and Scope of the Audit of Financial Statements”
SA 210 (AAS 26), “Terms of Audit Engagement”
SA 220 (AAS 17), “Quality Control for Audit Work”
SA 230 (AAS 3), “Documentation”
SA 230 (Revised) under the Clarity Project, “Audit Documentation”
SA 240 (AAS 4), “The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements”
SA 240 (Revised) under the Clarity Project, “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”
SA 250 (AAS 21), “Consideration of Laws and Regulations in an Audit of Financial Statements”
SA 250 (Revised) under the Clarity Project, “Consideration of Laws and Regulations in an Audit of Financial Statements”
SA 260 (AAS 27), “Communications of Audit Matters with Those Charged with Governance”
SA 260 (Revised) under the Clarity Project, “Communication with Those Charged with Governance”
SA 299 (AAS 12), “Responsibility of Joint Auditors”

300-499 Risk Assessment and Response to Assessed Risks
SA 300 (AAS 8), “Audit Planning”
SA 300 (Revised) under the Clarity Project, “Planning an Audit of Financial Statements” •
SA 315 under the Clarity Project, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment”
SA 320 (AAS 13), “Audit Materiality”
SA 330 under the Clarity Project, “The Auditor’s Responses to Assessed Risks”
SA 402 (AAS 24), “Audit Considerations Relating to Entities Using Service Organisations”

500-599 Audit Evidence
SA 500 (AAS 5), “Audit Evidence”
SA 501 (AAS 34), “Audit Evidence – Additional Considerations for Specific Items”
SA 505 (AAS 30), “External Confirmations”
SA 510 (AAS 22), “Initial Engagements – Opening Balances”
SA 510 (Revised) under the Clarity Project, “Initial Audit Engagements – Opening Balances”
SA 520 (AAS 14), “Analytical Procedures”
SA 530 (AAS 15), “Audit Sampling”
SA 530 (Revised) under the Clarity Project, “Audit Sampling”
SA 540 (AAS 18), “Auditing of Accounting Estimates”
SA 540 (Revised) under the Clarity Project, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”
SA 550 (AAS 23), “Related Parties”
SA 550 (Revised) under the Clarity Project, “Related Parties”
SA 560 (AAS 19), “Subsequent Events”
SA 560 (Revised) under the Clarity Project, “Subsequent Events”
SA 570 (AAS 16), “Going Concern”
SA 570 (Revised) under the Clarity Project, “Going Concern”
SA 580 (AAS 11), “Representations by Management”
SA 580 (Revised) under the Clarity Project, ”Written Representations”

600-699 Using Work of Others

SA 600 (AAS 10), “Using the Work of Another Auditor”
SA 610 (AAS 7), “Relying Upon the Work of an Internal Auditor”
SA 620 (AAS 9), “Using the Work of an Expert”

700-799 Audit Conclusions and Reporting
SA 700 (AAS 28), “The Auditor’s Report on Financial Statements”

SA 710 (AAS 25), “Comparatives”

800-899 Specialized Areas
2000-2699 Standards on Review Engagements (SREs)

SRE 2400 (AAS 33), “Engagements to Review Financial Statements”

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

3000-3699 Standards on Assurance Engagements (SAEs)
3000-3399 Applicable to All Assurance Engagements
3400-3699 Subject Specific Standards
SAE 3400 (AAS 35), “The Examination of Prospective Financial Information”

Related Services
4000-4699 Standards on Related Services (SRSs)
SRS 4400 (AAS 32), “Engagements to Perform Agreed-upon Procedures Regarding Financial Information”
SRS 4410 (AAS 31), “Engagements to Compile Financial Information”