List of Standards of Auditing applicable for may 2011(Final)

Apart from these we need to Study Guidance Notes/Study Guide/Monograph :-

1. Guidance Note on Independence of Auditors.
2. Guidance Note on Audit Reports and Certificates for Special Purposes.
3. Guidance Note on Audit of Fixed Assets.
4. Guidance Note on Audit under Section 44AB
of the Income-tax Act (2005 Edition).*
5. Guidance Note on Audit of Abridged
Financial Statements.
6. Guidance Note on Audit of Inventories.
7. Guidance note on Audit of Debtors, Loans and
Advances.
8. Guidance note on Audit of Investments.
9. Guidance note on Audit of Miscellaneous
Expenditure.
10. Guidance Note on Audit of Cash and Bank
Balances.
11. Guidance Note on Audit of Liabilities.
12. Guidance Note on Audit of Revenue.
13. Guidance Note on Audit of Expenses.
14. Guidance Note on Sections 227(3)(e) and (f) of the Companies Act, 1956.
15. Guidance Note on Certificate of Corporate Governance (2006 Edition)
16. Guidance Note on Computer Assisted Audit Techniques (CAATs).
17. Guidance Note on Audit of Payment of Dividend.
18. Guidance Note on Audit of Capital and Reserves.
19. Guidance Note on Provision for Proposed Dividend.
20. Guidance Note on Auditing of Accounts of Liquidators.
21. Guidance Note on Section 293A of the Companies Act and the Auditor.
22. Guidance Note on Audit of Consolidated Financial Statements.
*Guidance Note on Audit under section 44 AB of the Income-tax Act, 1961 (2005 edition) along with the supplementary guidance note (excluding the portion relating to Fringe Benefit Tax Provisions) published in September, 2006.

Text of applicable Guidance Notes is available in the Appendices of Volume II of Paper 3 - Advanced Auditing and Professional Ethics (CA Final -New).

These can be accessed at www.icai.org/post.html

Source: Student's Journal 2011 Feb.