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Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 7th February, 2024 Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised) The Institute of Chartered Accountants of India (ICAI) is issuing the following revised Standards on Auditing (SAs)
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FAQ :
The ICAI has issued revised Standards on Auditing (SAs) numbered SA 800 (Revised), SA 805 (Revised), and SA 810 (Revised).
SA 800 (Revised) deals with special considerations for audits of financial statements prepared in accordance with special purpose frameworks.
SA 805 (Revised) covers special considerations for audits of single financial statements and specific elements, accounts, or items of a financial statement.
SA 810 (Revised) pertains to engagements to report on summary financial statements.
These revised standards are applicable to audits and engagements for financial years beginning on or after 1st April 2024, which includes the financial year 2024-25 and onwards.
The current versions of SA 800, SA 805, and SA 810 will continue to apply until audits and engagements for the financial year 2023-24.
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