10 February 2011
No changes have been found in Audit, except for some SA's. This may help,, PAPER 3 : ADVANCED AUDITING AND PROFESSIONAL ETHICS I. Statements 1. Statement on Reporting under Section 227 (1A) of the Companies Act, 1956 http://220.227.161.86/18799announ10264b.pdf 2. Statement on the Companies (Auditor’s Report) Order, 2003 (2005 Edition) http://220.227.161.86/18798announ10264a.pdf
II. Standards on Auditing (SQC/SA/SRS/SRE/SAE)
1 SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements http://220.227.161.86/15366Link1.pdf April 1, 2009 2 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing http://220.227.161.86/18132sa200_rev.pdf April 1, 2010 3 SA 210 Agreeing the Terms of Audit Engagements http://220.227.161.86/16837sa210revised.pdf April 1, 2010 4 SA 220 Quality Control for an Audit of Financial Statements http://220.227.161.86/18133sa220_rev.pdf April 1, 2010 5 SA 230 Audit Documentation http://220.227.161.86/15372Link7_SA2 30-standard.pdf April 1, 2009 6 SA 240 The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements http://220.227.161.86/15374Link9_240SA_REVISED.pdf April 1, 2009 7 SA 250 Consideration of Laws and Regulations in An Audit of Financial Statements http://220.227.161.86/15376Link11_SA250 -text.pdf April 1, 2009 8 SA 260 Communication with Those Char ged with Governance http://220.227.161.86/15378Link13_SA%20260 -text.pdf April 1, 2009 9 SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management http://220.227.161.86/16838sa265.pdf April 1, 2010 10 SA 299 Responsibility of Joint Auditors http://220.227.161.86/15379Link14_299 SA-AAS12.pdf April 1, 1996 11 SA 300 Planning an Audit of Financial Statements http://220.227.161.86/15381Link16_300SA_REVISED.pdf April 1, 2008 12 SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment http://220.227.161.86/15382Link17_315SA.pdf April 1, 2008 13 SA 320 Materiality in Planning and Performing a n Audit http://220.227.161.86/16839sa320revised.pdf April 1, 2010 14 SA 330 The Auditor’s Responses to Assessed Risks http://220.227.161.86/15384Link19_330SA.pdf April 1, 2008 15 SA 402 Audit Considerations Relating to an Entity Using a Service Organization http://220.227.161.86/16840sa402revised.pdf April 1, 2010 16 SA 450 Evaluation of Misstatements Identified during the Audits http://220.227.161.86/16841sa450revised.pdf April 1, 2010 17 SA 500 Audit Evidence http://icai.org/resource_file/15576sa500revised.pdf April 1, 2009 18 SA 501 Audit Evidence - Specific Considerations for Selected Items http://220.227.161.86/18134sa501_rev.pdf April 1, 2010 19 SA 505 External Confirmations http://220.227.161.86/18135sa505_rev.pdf April 1, 2010 20 SA 510 Initial Audit Engagements-Opening Balances http://220.227.161.86/15390Link25_510text.pdf April 1, 2010 21 SA 520 Analytical Procedures http://220.227.161.86/18136sa520_rev.pdf April 1, 2010 22 SA 530 Audit Sampling http://220.227.161.86/15393Link28_530text.pdf April 1, 2009 23 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures http://220.227.161.86/15395Link30_540text.pdf April 1, 2009 24 SA 550 Related Parties http://220.227.161.86/15397Link32_550text.pdf April 1, 2010 25 SA 560 Subsequent Events http://220.227.161.86/15399Link34_SA%20560_Standard_ OKOK.pdf April 1, 2009 26 SA 570 Going Concern http://220.227.161.86/15401Link36_SA570 - final_standard.pdf April 1, 2009 27 SA 580 Written Representations http://220.227.161.86/15403Link38_sa580.pdf April 1, 2009 28 SA 600 Using the Work of Another Auditor http://220.227.161.86/18836sa600_aas.pdf April 1, 2002 29 SA 610 Using the Work of Internal Auditors http://220.227.161.86/16842sa610revised.pdf April 1, 2010 30 SA 620 Using the Work of an Auditor’s Expert http://220.227.161.86/18137sa620_rev.pdf April1, 2010 31 SA 700 Forming an Opinion and Reporting on Financial Statements http://220.227.161.86/17874sa700annx1.pdf April 1, 2011 32 SA 705 Modifications to the Opinion in the Independent Auditor’s Report http://220.227.161.86/17875sa705annex2.pdf April 1, 2011 33 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report http://220.227.161.86/17876sa706annex3.pdf April 1, 2011 34 SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements http://220.227.161.86/18793annex1SA710.pdf April 1, 2011 35 SA 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements http://220.227.161.86/15578sa720ann.pdf April 1, 2010 36 SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Framework http://220.227.161.86/18794annex2SA800.pdf April 1, 2011 37 SA 805 Special Considerations-Audits of Single Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement http://220.227.161.86/18795annexure3SA805.pdf April 1, 2011 38 SA 810 Engagements to Report on Summary Financial Statements http://220.227.161.86/18796annexure4SA810.pdf April 1, 2011 39 SRE 2400 Engagements to Review Financial Statements http://220.227.161.86/18727annex1200410.pdf April 1, 2010 40 SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity http://220.227.161.86/18728annex2200410.pdf April 1, 2010 41 SAE 3400 The Examination of Prospective Financial Information http://220.227.161.86/15410Link45_3400SAE -AAS35.pdf April 1, 2007 42 SRS 4400 Engagements to Perform Agreed Upon Procedures Regarding Financial Information http://220.227.161.86/15411Link46_4400SRS -AAS32.pdf April 1, 2004 43 SRS 4410 Engagements to Compile Financial Info rmation http://220.227.161.86/15412Link47_4410SRS -AAS31.pdf April 1, 2004
*Effective date means that the SA is effective for audits of the financial statements for periods beginning on or after the specified date.
III. Guidance Notes/Study Guide/Monograph 1. Guidance Note on Independence of Auditors. 2. Guidance Note on Audit Reports and Certificates for Special Purposes. 3. Guidance Note on Audit of Fixed Assets. 4. Guidance Note on Audit under Section 44AB of the Income -tax Act (2005 Edition).* 5. Guidance Note on Audit of Abridged Financial Statements. 6. Guidance Note on Audit of Inventories. 7. Guidance note on Audit of Debtors, Loans and Advances. 8. Guidance note on Audit of Investments. 9. Guidance note on Audit of Miscellaneous Expenditure. 10. Guidance Note on Audit of Cash and Bank Balances. 11. Guidance Note on Audit of Liabilities. 12. Guidance Note on Audit of Revenue. 13. Guidance Note on Audit of Expenses. 14. Guidance Note on Sections 227(3)(e) and (f) of the Companies Act, 1956. 15. Guidance Note on Certificate of Corporate Governance (2006 Edition) 16. Guidance Note on Computer Assisted Audit Techniques (CAATs). 17. Guidance Note on Audit of Payment of Dividend. 18. Guidance Note on Audit of Capital and Reserves. 19. Guidance Note on Provision for Proposed Dividend. 20. Guidance Note on Auditing of Accounts of Liquidators. 21. Guidance Note on Section 293A of the Companies Act and the Auditor. 22. Guidance Note on Audit of Consolidated Financial Statements. * Guidance Note on Audit under section 44 AB of the Income -tax Act, 1961 (2005 edition) along with the supplementary guidance note (excluding the portion relating to Fringe Benefit Tax Provisions) published in September, 2006.
Text of applicable Guidance Notes is available in the Appendices of Volume II of Paper 3 - Advanced Auditing and Professional Ethics (CA Final -New). These can be accessed at http://www.icai.org/post.html?post_id=5778
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