S.No SA Title of Standard on Auditing 1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing 2 SA 210 Agreeing the Terms of Audit Engagements 3 SA 220 Quality Control for Audit of Financial Statements 4 SA 230 Audit Documentation 5 SA 240 The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements 6 SA 250 Consideration of Laws and Regulations in An Audit of Financial Statements 7 SA 260 Communication with Those Charged with Governance 8 SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 9 SA 299 Responsibility of Joint Auditors 10 SA 300 Planning an Audit of Financial Statements 11 SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment 12 SA 320 Materiality in Planning and Performing an Audit 13 SA 330 The Auditor’s Responses to Assessed Risks 14 SA 402 Audit Considerations Relating to anEntity Using a Service Organization 15 SA 450 Evaluation of Misstatements Identified during the Audits 16 SA 500 Audit Evidence 17 SA 501 Audit Evidence - Specific Considerations for Selected Items 18 SA 505 External Confirmations 19 SA 510 Initial Audit Engagements-Opening Balances 20 SA 520 Analytical Procedures 21 SA 530 Audit Sampling 22 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 23 SA 550 Related Parties 24 SA 560 Subsequent Events 25 SA 570 Going Concern 26 SA 580 Written Representations 27 SA 600 Using the Work of Another Auditor 28 SA 610 (Revised) Using the Work of Internal Auditors 29 SA 620 Using the Work of an Auditor’s Expert 30 SA 700 Forming an Opinion and Reporting on Financial Statements 31 SA 705 Modifications to the Opinion in the Independent Auditor’s Report 32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 33 SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements 34 SA 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
CAclubindia
