Amendments in audit paper for ca final

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Rekha Gupta (Querist)
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10 February 2011 can nyone help me to send the list of recent changes made my icai in audit for ca final new course............

Ravikant

Ravikant (Expert)
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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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