i have checked the rtp they have not specified any applicability but in answers they have mentioned sa numbers in bracket. So are there any changes in contents of sa compared to aas apart from renumbering is the question. And if so are we supposed to mention new sa numbers in the answers
FYI, I received the following mail from ICAI's Auditing faculty member :
"Even AAS 35 (SAE 3400) will be included for the June, 2009 Examination.
For the purposes of June, 2009 examinations you are advised to refer to the AAS number along with the corresponding number of the New Standard on Auditing (SA).
The details of the AASs revised as Standards on Auditing (SAs) along with the corresponding new numbers will be hosted in the Institute’s website shortly for the guidance of the students.
Further, the full text of the erstwhile AASs revised as SAs will be available therein for the guidance of the students."
two Standards SA 315 and SA 330 (applicable for June, 2009 examination) issued in place of SA 310(AAS20-Knowledge of Business), SA 400(AAS6 – Risk Assessment & Internal Controls), and SA 401(Audit in Computer IS environment) for your reference. In other words the SAs 310, 400 and 401 have been withdrawn."
Hope the above is useful and I have attached notes made from SA 315 & SA330 for general benefit.