Hi friends,
I am giving a short cut to remember AAS.
This is not my creativity but would like to share this. i know its funny but there should be some smart study also.
The code goes this way....
"Bring Out Dharmendra For A successful Reel And Use Rekha's, Rani's Most Preferrable Scene, Getting Quality Element, Sure Knowingly Cinema In Reality, See, Compare The Cinema, Rekha's Cinema"
*the letter R and U are for 2 times
*successful will not be used..its included to understand the code easily.
|
AAS 1 |
Basic Principles Governing an Audit | B -Basic |
|
AAS 2 |
Objective and Scope of the Audit of Financial Statements | O-objective |
|
AAS 3 |
Documentation | D-documentation |
|
AAS 4 |
The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements | F-fraud |
|
AAS 5 |
Audit Evidence | A |
|
AAS 6 (Revised) |
Risk Assessments and Internal Control | R |
|
AAS 7 |
Relying Upon the Work of an Internal Auditor | R |
|
AAS 8 |
Audit Planning | A |
|
AAS 9 |
Using the Work of an Expert | U |
|
AAS 10 |
Using the Work of Another Auditor (Revised) | U |
|
AAS 11 |
Representations by Management | R |
|
AAS 12 |
Responsibility of Joint Auditors | R |
|
AAS 13 |
Audit Materiality | M-materiality |
|
AAS 14 |
Analytical Procedures | P-procedures |
|
AAS 15 |
Audit Sampling | S-sampling |
|
AAS 16 |
Going Concern | G |
|
AAS 17 |
Quality Control for Audit Work | Q |
|
AAS 18 |
Audit of Accounting Estimates | E-estimates |
|
AAS 19 |
Subsequent Events | S |
|
AAS 20 |
Knowledge of the Business | K |
| AAS 21 | Consideration of Laws and Regulations in an Audit of Financial Statements | C |
| AAS 22 | Initial Engagements -- Opening Balance | I |
| AAS 23 | Related Parties | R |
| AAS 24 | Audit Considerations Relating to Entities Using Service Organisations | S-service |
| AAS 25 | Comparatives | C |
| AAS 26 | Terms of Audit Engagement | T |
| AAS 27 | Communications of Audit Matters with Those Charged with Governance | C |
| AAS 28 | The Auditor's Report on Financial Statements | R-report |
| AAS 29 | Auditing in a Computer Information Systems Environment | C-computer information systems |
| AAS 30 | External Confirmations | NA |
| AAS 31 | Engagements to Compile Financial Statements | NA |
| AAS 32 | Engagements to Perform Agreed-upon Procedures regarding Financial Information | NA |
| AAS 33 | Engagements to Review Financial Statements | NA |
| AAS 34 | Audit Evidence - Additional Considerations for Specific Items | NA |
| AAS 35 | The Examination Of Prospective Financial Information |
I hope it would be helpful
Regards
Rahul Gupta
