The Standards are issued by the Auditing and Assurance Standards
Board (AASB) under the authority of the ICAI which are collectively known as
Engagement Standards. They are:-
· Standards on Auditing (SAs) -
applied in the audit of historical financial information.
·
Standards
on Review Engagements (SREs) - applied in the review of
historical financial information.
·
Standards
on Assurance Engagements (SAEs) - applied in assurance engagements,
dealing with subject matters other than historical financial information.
·
Standards
on Related Services (SRSs) - applied to engagements
involving application of agreed-upon procedures to information, compilation
engagements, and other related services engagements.
SA No.
|
Title
|
Full Standard
|
Abridged
(notes type) |
SA 200
|
Objectives
& General Principles governing an Audit
|
||
SA
210
|
Terms of
Audit Engagements
|
||
SA 220
|
Quality Control
for Audits of Historical Financial Information
|
Click Here
|
|
SA 230
|
Audit
Documentation
|
Click Here
|
|
SA 240
|
The
Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial
Statements
|
Click Here
|
|
SA 250
|
Consideration
of Laws and Regulations in an Audit of Financial Statements
|
Click Here
|
|
SA 260
|
Communications
of Audit Matters with Those Charged with Governance
|
Click Here
|
|
SA 300
|
Planning an
Audit of Financial Statements
|
Click Here
|
|
SA 310
|
Knowledge
of the Business (withdrawn pursuant to issuance of ISA 315 and 330)
|
Click Here
|
Click Here
|
SA 315
|
Understanding
the Entity and Its Environment and Assessing the Risks of Material
Misstatement
|
Click Here
|
|
SA 320
|
Audit
Materiality
|
Click Here
|
|
SA 330
|
The
Auditor’s Procedures In Response to Assessed Risks
|
Click Here
|
|
SA 400
|
Risk
Assessments and Internal Control (withdrawn pursuant to issuance of ISA 315
and 330)
|
Click Here
|
Click Here
|
SA 401
|
Auditing
in a Computer Information Systems Environment (withdrawn pursuant to issuance
of ISA 315 and 330)
|
Click Here
|
Click Here
|
SA 402
|
Audit Considerations relating to Entities using
Service Organisations
|
Click Here
|
|
SA 500
|
Audit
Evidence
|
Click Here
|
|
SA 501
|
Audit Evidence
– Additional Considerations for Specific Items
|
Click Here
|
|
SA 505
|
External
Confirmations
|
Click Here
|
|
SA 510
|
Initial
Engagements- Opening Balances
|
Click Here
|
|
SA 520
|
Analytical
Procedures
|
Click Here
|
|
SA 530
|
Audit
Sampling and Other Means of Testing
|
Click Here
|
|
SA 540
|
Audit of
Accounting Estimates
|
Click Here
|
|
SA 545
|
Auditing
Fair Value Measurements and Disclosures
|
Click Here
|
Click Here
|
SA 550
|
Related
Parties
|
Click Here
|
|
SA 560
|
Subsequent
Events
|
Click Here
|
|
SA 570
|
Going
Concern
|
Click Here
|
|
SA 580
|
Management
Representations
|
Click Here
|
|
SA 600
|
Using the
Work of Another Auditor
|
Click Here
|
|
SA 610
|
Considering
the Work of Internal Audit
|
Click Here
|
|
SA 620
|
Using the
Work of an Expert
|
Click Here
|
|
SA 700
|
Forming an opinion and report on Financial Statements
|
Click Here
|
|
SA 701
|
Communicating Key Audit
Matters in the Independent Auditor’s Report
|
Click Here
|
|
SA 710
|
Comparatives
|
Click Here
|
|
SA 720
|
Other
Information in Documents Containing Audited Financial Statements
|
Click Here
|
|
SA 800
|
The
Auditor’s Report on Special Purpose Audit Engagements
|
Click Here
|
The links under 'full Standard' column redirects to ICAI website. Links to Revised Standard have been incorporated where ever applicable.
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