List of SA

LIST OF AUDITING AND ASSURANCE STANDARDS

AAS	TITLE	NEW SA (STANDARD ON AUDITING)
1	Basic Principles Governing an Audit	SA 200
2	Scope and Objective of Audit of Financial Statements	SA 200A
3	Documentation	SA 230
4	Auditor’s Responsibility to Consider fraud and Error in an Audit of Financial Statements	SA 240
5	Audit Evidence	SA 500
6	Risk Assessment and Internal Control	SA 400
7	Relying upon the Work of an Internal Auditor	SA 610
8	Audit Planning	SA 300
9	Using the Work of an Expert	SA 620
10	Using the Work of another Auditor	SA 600
11	Representations by Management	SA 580
12	Responsibility of Joint Auditors	SA 299
13	Audit Materiality	SA 320
14	Analytical Procedures	SA 520
15	Audit Sampling	SA 530
16	Going Concern	SA 570
17	Quality control for Audit Work	SA 220
18	Audit of Accounting Estimates	SA 540
19	Subsequent Events	SA 560
20	Knowledge of the Business	SA 310
21	Consideration of Laws and Regulation in an Audit of Financial Statements	SA 250
22	Initial Engagements – Opening Balances	SA 510
23	Related Parties	SA 550
24	Audit Considerations relating to Entities Using Services Organisations	SA 402
25	Comparatives	SA 710
26	Terms of Audit Engagement	SA 210
27	Communications of Audit Matters with those Charges with Governance	SA 260
28	The Auditor’s Report on Financial Statements	SA 700
29	Audit in a Computer Information System Environment	SA 401
30	External Confirmations	SA 505
31	Engagement to Compile Financial Information	*SRS 4410
32	Engagements to Perform Agreed-upon Procedure Regarding Financial Information	**SRS 4400
33	Engagements to Relieve Financial Statements	***SRE 2400
34	Audit Evidence – Additional Considerations for Specific Items	SA 501
35	The Examination of Prospective Financial Information	*SAE 3400

*SRS: - Standard on Related Services.

**SRE: - Standard on Review Engagements.

***SAE: - Standard on Assurance Engagements.

Auditing, Review and Other Standards (formerly known as AAS) - Complete Text

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”
Announcement on Amendment to SQC 1 - Retention Period for Engagement Documentation (Working Papers)

Audits and Reviews of Historical Financial Information

New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project

100-199 Introductory Matters
200-299 General Principles and Responsibilities
- SA 200 (Revised) issued under the Clarity Project, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing”
- SA 210 (Revised) under the Clarity Project, “Agreeing the Terms of Audit Engagements”
- SA 220 (Revised)issued under the Clarity Project , “Quality Control for an Audit of Financial Statements”
- SA 230 (Revised) under the Clarity Project, “Audit Documentation”
- SA 240 (Revised) under the Clarity Project, “The Auditor’s Responsibilities Relating to Fraud 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 (Revised) under the Clarity Project, “Communication with Those Charged with Governance”
- SA 265 issued under the Clarity Project, “Communicating Deficiencies in Internal Control to Those Charged With Governance and Management”
- SA 299 (AAS 12), “Responsibility of Joint Auditors”
300-499 Risk Assessment and Response to Assessed Risks
- 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 (Revised) issued under the Clarity Project, “Materiality in Planning and Performing an Audit”
- SA 330 under the Clarity Project, “The Auditor’s Responses to Assessed Risks”
- SA 402 (Revised) issued under the Clarity Project, “Audit Considerations Relating to an Entity Using a Service Organisation”
- SA 450 issued under the Clarity Project, “Evaluation of Misstatements Identified During the Audit”
500-599 Audit Evidence
- SA 500 (Revised) under the Clarity Project, “Audit Evidence”
- SA 501 (Revised)issued under the Clarity Project, “Audit Evidence—Specific Considerations for Selected Items”
- SA 505 (Revised) issued under the Clarity Project, “External Confirmations”
- SA 510 (Revised) under the Clarity Project, “Initial Audit Engagements – Opening Balances”
- SA 520 (Revised) issued under the Clarity Project, “Analytical Procedures”
- SA 530 (Revised) under the Clarity Project, “Audit Sampling”
- SA 540 (Revised) under the Clarity Project, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”
- SA 550 (Revised) under the Clarity Project, “Related Parties”
- SA 560 (Revised) under the Clarity Project, “Subsequent Events”
- SA 570 (Revised) under the Clarity Project, “Going Concern”
- 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 (Revised) issued under the Clarity Project, “Using The Work of Internal Auditors”
- SA 620 (Revised) issued under the Clarity Project, “Using the Work of an Auditor’s Expert”
700-799 Audit Conclusions and Reporting
- SA 700 (Revised) issued under the Clarity Project, “Forming an Opinion and Reporting on Financial Statements
- SA 705 issued under the Clarity Project, “Modifications to the Opinion in the Independent Auditor’s Report"
- SA 706 issued under the Clarity Project, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report"
- SA 710 (Revised) issued under the Clarity Project, “Comparative Information—Corresponding Figures and Comparative Financial Statements”
- SA 720 under the Clarity Project, “The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements”
800-899 Specialized Areas
- SA 800 issued under the Clarity Project, “Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks”
- SA 805 issued under the Clarity Project, “Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”
- SA 810 issued under the Clarity Project, “Engagements to Report on Summary Financial Statements”
2000-2699 Standards on Review Engagements (SREs)
- SRE 2400 (Revised), “Engagements to Review Financial Statements
- SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”

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”
- SAE 3402, “Assurance Reports on Controls At a Service Organisation”

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”

General Clarifications issued

General Clarification (GC)-AASB/2/2004 on SA 210
General Clarification (GC)-AASB/1/2002 on SA 620

Source : ICAI

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Elizabeth Benny

MIRAJ M MEHTA

VIKAS GARG (V.K.G)

vikash kumar singh

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