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AAS or Sa

Saurabh (student) (40 Points)

01 March 2009

I am appearing for pcc june,o9 and i just want to know whether we have to learn aas or sa for the exams...

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shailesh agarwal (professional accountant) (7642 Points)
Replied 02 March 2009

ONLY CHANGE IN NUMBERS AND GROUPING

SEE -ORIGINALY SUBMITTED IN SHARE FILE SACTION ---BY MR- SAMEER SHAH--THANKS SAMEER

AND PREPARED BY : SAURABH JOSHI [ P.C.C ]--

FIRM : P.C.RATHOD & CO.

CHANGES IN NOS.OF AAS OLD NO. NEW NO. NAME OF AAS AAS-1 SA 200 BASIC PRINCIPLES GOVERNING AN AUDIT AAS-2 SA 200A OBJECTIVES & SCOPE OF AN AUDIT AAS-3 SA 230 DOCUMENTATION AAS-4 SA 240 AUDITORS RESPONSIBILITY TO CONSIDIDER FRAUDS & ERRORS IN AN AUDIT OF F.S AAS-5 SA 500 AUDIT EVIDENCES AAS-6 SA 400 RISK ASSESSMENT & INT.CONTROL AAS-7 SA 610 RELYING UPON THE WORK OF AN INT.AUD AAS-8 SA 300 AUDIT PLANNING AAS-9 SA 620 USING THE WORK OF AN EXPERT AAS-10 SA 600 USING THE WORK OF ANOTHER AUDITOR AAS-11 SA 580 MANAGEMENT RESPONSIBILITY AAS-12 SA 299 JOINT AUDITORS AAS-13 SA 320 AUDIT MATERIALITY AAS-14 SA 520 ANALYTICAL PROCEDURE AAS-15 SA 530 AUDIT SAMPLING AAS-16 SA 570 GOING CONCERN AAS-17 SA 220 QUALITY CONTROL OF AN AUDIT WORK AAS-18 SA 540 AUDIT OF ACCOUNTING ESTIMATES AAS-19 SA 560 SUBSEQUENT EVENT AAS-20 SA 310 KNOWLEDGE OF BUSINESS AAS-21 SA 250 CONSIDERATION OF LAWS & REGULATION IN AUDIT OF FINANCIAL STATEMENT AAS-22 SA 510 INITIAL ENGAGEMENT OPENING BALANCES AAS-23 SA 550 RELATED PARTY AAS-24 SA 402 CONSIDERATION FOR AUDIT MATTER FOR ENTITY USING SERVICE ORGANISATION AAS-25 SA 710 COMPARITIVES AAS-26 SA 210 TERMS OF ENGAGEMENT AAS-27 SA 260 COMMUNICATION OF AUDIT MATTER TO THOSE CHARGE WITH AUDIT GOVERNANCE AAS-28 SA 700 AUDIT REPORT AAS-29 SA 401 AUDIT IN COMPUTER INFO.ENVI.SYSTEM AAS-30 SA 505 EXTERNAL CONFIRMATION AAS-31 SRS 4410 ENGAGEMENT TO COMPILE FINANCIAL INFO. AAS-32 SRS 4400 ENGAGEMENT TO PERFORM REGARDING FINANCIAL INFORMATION AAS-33 SRE 2400 ENGAGEMENT TO REMOVE FINANCIAL ST. AAS-34 SA 501 AUDIT EVIDENCE FOR ADDITIONAL CONSIDERATION OF SPECIFIC ITEM AAS-35 SAE 3400 THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION NOTES:- THE ABOVE GIVEN NEW NOS.ARE EFFECTIVE FROM 1-04-08 S.A.=STANDARD ON AUDITING S.R.S=STANDARD ON RELATED SERVICES S.R.E=STANDARD ON REVENUE ENGAGEMENT S.A.E.=STANDARD ON ASSURANCE ENGAGEMENT PREPARED BY : SAURABH JOSHI [ P.C.C ] FIRM : P.C.RATHOD & CO.