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with para numbers and latest announcement and revised dates from g's publications #pdf
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1 STANDARDS FOR CA-FINAL APPLICABLE FOR NOV-2016 EXAM NameNo. of Paras Standards on Quality Control (SQCs) SQC-1QUALITY CONTROL FOR FIRMS THAT PERFORM AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION, AND OTHER ASSURANCEAND RELATED SERVICES ENGAGEMENTS 110 Audits and Reviews of Historical Financial Information 200-299 General Principles and Responsibilities SA 200OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH STANDARDSON AUDITING 24/A-75 SA 210AGREEING THE TERMS OF AUDIT ENGAGEMENTS21/A-36 SA 220QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTS25/A-35 SA 230AUDIT DOCUMENTATION16/A-25 SA 240THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS 47/A-66 SA 250CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS 29/A-21 SA 260COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE19/A-49NOW 23(17-5-16) SA 265COMMUNICATING DEFICIENCIES IN INTERNAL CONTROLTO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT 11/A-30 SA 299/AAS- 12 RESPONSIBILITY OF JOINT AUDITORS13 300-499 Risk Assessment and Response to Assessed Risks SA 300PLANNING AN AUDIT OF FINANCIAL STATEMENTS12/A-21 SA 315IDENTIFYING AND ASSESSINGTHE RISK OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 32/A-134 SA 320MATERIALITY IN PLANNING AND PERFORMING AN AUDIT14/A-13 SA 330THE AUDITOR’S RESPONSES TO ASSESSED RISKS30/A-63 SA 402AUDIT CONSIDERATIONS RELATINGTO AN ENTITY USING A SERVICE ORGANISATION 22/A-44 SA 450EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT15/A-25 500-599 Audit Evidence SA 500AUDIT EVIDENCE11/A-57 SA 501AUDIT EVIDENCE—SPECIFIC CONSIDERATIONS FOR SELECTED ITEMS13/A-27 SA 505EXTERNAL CONFIRMATIONS16/A-25 SA 510INITIAL AUDIT ENGAGEMENTS—OPENING BALANCES13/A-6 SA 520ANALYTICAL PROCEDURES7/A-21 SA 530AUDIT SAMPLING15/A-23 SA 540AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES, ANDRELATED DISCLOSURES 23/A-128 SA 550RELATED PARTIES28/A-50 SA 560SUBSEQUENT EVENTS17/A-18 SA 570GOING CONCERN24/A-27BUT NEW 26/A-35(17-5-16) 2 STANDARDS FOR CA-FINAL APPLICABLE FOR NOV-2016 EXAM SA 580WRITTEN REPRESENTATIONS19/A-27 600-699 Using Work of Others SA 600(AAS- 10) USING THE WORK OFANOTHER AUDITOR26 SA 610USING THE WORK OF INTERNAL AUDITORS (REVISED ON 05-02-2016)37/A-41 SA 620USING THE WORK OF AN AUDITOR’S EXPERT15/A-42 700-799 Audit Conclusions and Reporting SA 700FORMING AN OPINION AND REPORTING ON FINANCIALSTATEMENTS47/A-50 BUT NEW 52/A-76 (17-5-16) SA 701Communicating Key Audit Matters in the Independent Auditor’s Report (NEW ONE ISSUED ON 17-05-2016) 18/A-64 SA 705MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT28/A-25BUT NEW 30/A-27 SA 706EMPHASIS OF MATTER PARAGRAPHS AND OTHER MATTER PARAGRAPHS IN THE INDEPENDENT AUDITOR’S REPORT 9/A-12 BUT NEW 12/A-18 SA 710COMPARATIVE INFORMATION—CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL STATEMENTS 19/A-11 SA 720THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS 16/A-11 800-899 Specialized Areas SA 800SPECIAL CONSIDERATIONS—AUDITS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORKS 14/A-15 SA 805SPECIAL CONSIDERATIONS—AUDITS OF SINGLE FINANCIAL STATEMENTS AND SPECIFIC ELEMENTS, ACCOUNTS OR ITEMS OF A FINANCIAL STATEMENT 17/A-18 SA 810ENGAGEMENTS TO REPORT ON SUMMARY FINANCIAL STATEMENTS26/A-20 2000-2699 Standards on Review Engagements(SREs) SRE 2400ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS (NEW ON ISSUED ON 05-05- 2016) 29 BUT NEW 96/A-144 SRE 2410REVIEW OF INTERIM FINANCIAL INFORMATION PERFORMED BY THE INDEPENDENT AUDITOR OF THE ENTITY 65 Assurance Engagements Other Than Auditsor Reviews of Historical Financial Information 3400-3699 Subject Specific Standards SAE 3400THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION35 SAE 3402ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANISATION56/A-53 Related Services 4000-4699 Standards on Related Services (SRSs) SRS 4400ENGAGEMENTS TO PERFORM AGREED-UPON PROCEDURES REGARDING FINANCIAL INFORMATION 19 SRS 4410ENGAGEMENTS TO COMPILE FINANCIAL INFORMATION27 SRS 4410(REVISED) COMPILATION ENGAGEMENTS(NOTAPPLICABLEFOR NOV-16EXAMS)41/A-63 A-Application and Other Explanatory Material




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