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Logic behind numbering of SAs

Jackie udassi (AA) (24 Points)

29 July 2010

Is any one aware of the logic behind numbering of SAs?? Is there grouping of some sort used??

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29 Replies

CA AYUSH AGRAWAL (Kolkata-Pune-Mumbai) (26986 Points)
Replied 29 July 2010

no.....................

NIDHI (C.A. PCC Student) (75 Points)
Replied 29 July 2010

iguess there is no logic as i know that is just copy from international standards i m nt sure................

Puneet Mantri (CA Final student) (534 Points)
Replied 29 July 2010

yes there is some illogical logic. u can refer to Vinod Kumar Agarwal's book for Auditing. It is given just before the standards.

1 Like

(Guest)

Dear Puneet,

Can you mention that logic for the benefit of the readers?

CA DEWANGAN DEEPAK (CHARTERED ACCOUNTANT) (88 Points)
Replied 29 July 2010

there is no logic behind SA numbering as they are copy from international standars.

1 Like

CA Mihir Shah (Working with Suresh Surana & Associates) (231 Points)
Replied 29 July 2010

There is no logic behind it but to remember those numbers Vinod Agarwal notes on Audit contains a tabular format so that those SA numbers could be remembered by students.

Joey Tribbiani (fdg) (2010 Points)
Replied 29 July 2010

Originally posted by : Puneet Mantri
	yes there is some illogical logic. u can refer to Vinod Kumar Agarwal's book for Auditing. It is given just before the standards.

the logic i9s behind naming them like SA ,SRE,etc

CA Harbinder (CA ) (1245 Points)
Replied 29 July 2010

Originally posted by : mihir shah
	There is no logic behind it but to remember those numbers Vinod Agarwal notes on Audit contains a tabular format so that those SA numbers could be remembered by students.

Rupesh Maheshwari (ACA, Dip. IFR (ACCA)) (6166 Points)
Replied 29 July 2010

surbhi bansal too has a memory poem for remebering SA nos.

sai (student) (48 Points)
Replied 29 July 2010

There is a logic for sure.The standards are renamed based on the type of assurance provided by the engagement undertaken by a member. That is, each type of engagement has a block of numbers assigned. (SAs,SREs,SAEs & SRSs).

Also there is a separate block for SQCs.

This helps in allotting numbers to new standards in a logical fashion thereby grouping relevant standards together and avoiding confusion.

CA Harbinder (CA ) (1245 Points)
Replied 29 July 2010

Originally posted by : mihir shah
	There is no logic behind it but to remember those numbers Vinod Agarwal notes on Audit contains a tabular format so that those SA numbers could be remembered by students.

Dheeraj (Learner) (1100 Points)
Replied 29 July 2010

Ofcourse there is some logic..

but if we people have to know about that than have to do some more research....

without logic... there is nothing in this world

sai (student) (48 Points)
Replied 29 July 2010

There is no need of research.It is easy to remember if we study the standards of a particular block together in order.This is the same procedure as that adopted while remembering section numbers except that each block has a number.