Auditing standards

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14 May 2011 Pls send me which auditing standards applicable for ipcc nov 2011 exam. Tanx in advance

CS Bijoy

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16 May 2011 AUDITING AND ASSURANCE
IPCC & PCC
>Paper 2: Group I: PCC
Paper 6: Group II: IPCC
1. 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 (SAs)
S.No SA Title of Standard on Auditing Effective Date
1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an April 1, 2010
Audit in Accordance with Standards on Auditing
http://220.227.161.86/18132sa200_rev.pdf
2 SA 210 Agreeing the Terms of Audit Engagements April 1, 2010
http://220.227.161.86/16837sa210revised.pdf
3 SA 220 Quality Control for an Audit of Financial Statements April 1, 2010
http://220.227.161.86/18133sa220_rev.pdf
4 SA 230 Audit Documentation April 1, 2009
http://220.227.161.86/15372Link7_SA230-standard.pdf
5 SA 240 The Auditor's responsibilities Relating to Fraud in an April 1, 2009
Audit of Financial Statements
http://220.227.161.86/15374Link9_240SA_REVISED.pdf
6 SA 250 Consideration of Laws and Regulations in April 1, 2009
An Audit of Financial Statements
http://220.227.161.86/15376Link11_SA250-text.pdf
7 SA 260 Communication with Those Charged with Governance April 1, 2009
http://220.227.161.86/15378Link13_SA%20260-text.pdf
8 SA 265 Communicating Deficiencies in Internal Control to April 1, 2010
Those Charged with Governance and Management
http://220.227.161.86/16838sa265.pdf
9 SA 299 Responsibility of Joint Auditors April 1, 1996
http://220.227.161.86/15379Link14_299SA-AAS12.pdf
10 SA 300 Planning an Audit of Financial Statements April 1, 2008
http://220.227.161.86/15381Link16_300SA_REVISED.pdf
11 SA 315 Identifying and Assessing the Risks of Material Misstatement April 1, 2008
through Understanding the Entity and its Environment
http://220.227.161.86/15382Link17_315SA.pdf
12 SA 320 Materiality in Planning and Performing an Audit April 1, 2010
http://220.227.161.86/16839sa320revised.pdf
13 SA 330 The Auditor's Responses to Assessed Risks April 1, 2008
http://220.227.161.86/15384Link19_330SA.pdf
14 SA 402 Audit Considerations Relating to an Entity Using a Service Organization April 1, 2010
http://220.227.161.86/16840sa402revised.pdf
15 SA 450 Evaluation of Misstatements Identified during the Audits April 1, 2010
http://220.227.161.86/16841sa450revised.pdf
16 SA 500 Audit Evidence April 1, 2009
http://icai.org/resource_file/15576sa500revised.pdf
17 SA 501 Audit Evidence - Specific Considerations for Selected Items April 1, 2010
http://220.227.161.86/18134sa501_rev.pdf
18 SA 505 External Confirmations April 1, 2010
http://220.227.161.86/18135sa505_rev.pdf
19 SA 510 Initial Audit Engagements-Opening Balances April 1, 2010
http://220.227.161.86/15390Link25_510text.pdf
20 SA 520 Analytical Procedures April 1, 2010
http://220.227.161.86/18136sa520_rev.pdf
21 SA 530 Audit Sampling April 1, 2009
http://220.227.161.86/15393Link28_530text.pdf
22 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting April 1, 2009
Estimates, and Related Disclosures
http://220.227.161.86/15395Link30_540text.pdf
23 SA 550 Related Parties April 1, 2010
http://220.227.161.86/15397Link32_550text.pdf
24 SA 560 Subsequent Events April 1, 2009
http://220.227.161.86/15399Link34_SA%20560_Standard_OKOK.pdf
25 SA 570 Going Concern April 1, 2009
http://220.227.161.86/15401Link36_SA570-final_standard.pdf
26 SA 580 Written Representations April 1, 2009
http://220.227.161.86/15403Link38_sa580.pdf
27 SA 600 Using the Work of Another Auditor April 1, 2002
http://220.227.161.86/18836sa600_aas.pdf
28 SA 610 Using the Work of Internal Auditors April 1, 2010
http://220.227.161.86/16842sa610revised.pdf
29 SA 620 Using the Work of an Auditor's Expert April1, 2010
http://220.227.161.86/18137sa620_rev.pdf
30 SA 700 Forming an Opinion and Reporting on Financial Statements April 1, 2011
http://220.227.161.86/17874sa700annx1.pdf
31 SA 705 Modifications to the Opinion in the Independent Auditor's Report April 1, 2011
http://220.227.161.86/17875sa705annex2.pdf
32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the April 1, 2011
Independent Auditor's Report
http://220.227.161.86/17876sa706annex3.pdf
33 SA 710 Comparative Information - Corresponding Figures and April 1, 2011
Comparative Financial Statements
http://220.227.161.86/18793annex1SA710.pdf
34 SA 720 The Auditor's Responsibility in Relation to Other Information in April 1, 2010
Documents Containing Audited Financial Statements
http://220.227.161.86/15578sa720ann.pdf
35 SRE 2400 Engagements to Review Financial Statements April 1, 2010
http://220.227.161.86/18727annex1200410.pdf
36 SRE 2410Review of Interim Financial Information Performed by the April 1, 2010
Independent Auditor of the Entity
http://220.227.161.86/18728annex2200410.pdf
37 SAE 3400The Examination of Prospective Financial Information April 1, 2007
http://220.227.161.86/15410Link45_3400SAE-AAS35.pdf
38 SRS 4400 Engagements to Perform Agreed Upon Procedures April 1, 2004
Regarding Financial Information
http://220.227.161.86/15411Link46_4400SRS-AAS32.pdf
39 SRS 4410 Engagements to Compile Financial Information April 1, 2004
http://220.227.161.86/15412Link47_4410SRS-AAS31.pdf
*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 Audit of Fixed Assets.
2. Guidance Note on Audit of Inventories.
3. Guidance Note on Audit of Debtors, Loans and Advances.
4. Guidance Note on Audit of Investments.
5. Guidance Note on Audit of Miscellaneous Expenditure.
6. Guidance Note on Audit of Cash and Bank Balances.
7. Guidance Note on Audit of Liabilities.
8. Guidance Note on Audit of Revenue.
9. Guidance Note on Audit of Expenses.
10. Guidance Note on Provision for Proposed Dividend
Text of All applicable Guidance Notes is available in Volume II of Auditing and Assurance Study Material.
These can be accessed by following the path - http://www.icai.org/new_post.html?post_id=6192.

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