Dear Friends,
Can anybody send latest SA's for CA Final audit preparation.
All latest sa's for ca final audit purpose
deenadayal (Finance Manager) (102 Points)
12 January 2012
2 Replies
Keval Ponkiya
(CA CS MBA(Fin.) M.Com. L.L.B.)
(223 Points)
Replied 12 January 2012
Paper 3 : Advanced Auditing and Professional Ethics
I. Statements
1. Statement on Reporting under Section 227
(1A) of the Companies Act, 1956
2. Statement on the Companies (Auditor’s
Report) Order, 2003 (2005 Edition)
II. Quality Control and Engagement Standards
S. SA Title of Standard Effective
No on Auditing Date
1 SQC 1 Quality Control for Firms that April 1, 2009
Perform Audits and Reviews of
Historical Financial Information,
and Other Assurance and Related
Services Engagements
2 SA 200 Overall Objectives of the April 1, 2010
Independent Auditor and the
Conduct of an Audit in
Accordance with Standards on
Auditing
3 SA 210 Agreeing the Terms of Audit April 1, 2010
Engagements
4 SA 220 Quality Control for Audit of April 1, 2010
Financial Statements
5 SA 230 Audit Documentation April 1, 2009
6 SA 240 The Auditor’s responsibilities April 1, 2009
Relating to Fraud in an Audit
of Financial Statements
7 SA 250 Consideration of Laws and April 1, 2009
Regulations in An Audit of
Financial Statements
8 SA 260 Communication with Those April 1, 2009
Charged with Governance
S. SA Title of Standard Effective
No on Auditing Date
9 SA 265 Communicating Deficiencies April 1, 2010
in Internal Control to Those
Charged with Governance and
Management
10 SA 299 Responsibility of Joint Auditors April 1, 1996
11 SA 300 Planning an Audit of Financial April 1, 2008
Statements
12 SA 315 Identifying and Assessing the April 1, 2008
Risks of Material Misstatement
through Understanding the
Entity and its Environment
13 SA 320 Materiality in Planning and April 1, 2010
Performing an Audit
14 SA 330 The Auditor’s Responses to April 1, 2008
Assessed Risks
15 SA 402 Audit Considerations Relating April 1, 2010
to an Entity Using a Service
Organization
16 SA 450 Evaluation of Misstatements April 1, 2010
Identified during the Audits
17 SA 500 Audit Evidence April 1, 2009
18 SA 501 Audit Evidence-Specific April 1, 2010
Considerations for Selected Items
19 SA 505 External Confirmations April 1, 2010
20 SA 510 Initial Audit Engagements- April 1, 2010
Opening Balances
21 SA 520 Analytical Procedures April 1, 2010
22 SA 530 Audit Sampling April 1, 2009
23 SA 540 Auditing Accounting Estimates, April 1, 2009
Including Fair Value Accounting
Estimates, and Related
Disclosures
24 SA 550 Related Parties April 1, 2010
25 SA 560 Subsequent Events April 1, 2009
26 SA 570 Going Concern April 1, 2009
27 SA 580 Written Representations April 1, 2009
28 SA 600 Using the Work of Another April 1, 2002
Auditor
29 SA 610 Using the Work of Internal April 1, 2010
Auditors
30 SA 620 Using the Work of an April1, 2010
Auditor’s Expert
31 SA 700 Forming an Opinion and April 1, 2011
Reporting on Financial
Statements
EXAMINATION
18 January 2012 I The Chartered Accountant Student
S. SA Title of Standard Effective
No on Auditing Date
32 SA 705 Modifications to the Opinion April 1, 2011
in the Independent Auditor’s
Report
33 SA 706 Emphasis of Matter Paragraphs April 1, 2011
and Other Matter Paragraphs in
the Independent Auditor’s Report
34 SA 710 Comparative Information- April 1, 2011
Corresponding Figures and
Comparative Financial Statements
35 SA 720 The Auditor’s Responsibility in April 1, 2010
Relation to Other Information
in Documents Containing
Audited Financial Statements
36 SA 800 Special Considerations-Audits of April 1, 2011
Financial Statements Prepared in
Accordance with Special Purpose
Framework
37 SA 805 Special Considerations-Audits April 1, 2011
of Single Purpose Financial
Statements and Specific
Elements, Accounts or Items of
a Financial Statement
38 SA 810 Engagements to Report on April 1, 2011
Summary Financial Statements
39 SRE Engagements to Review April 1, 2010
2400 Financial Statements
40 SRE Review of Interim Financial April 1, 2010
2410 Information Performed by the
Independent Auditor of the Entity
41 SAE The Examination of Prospective April 1, 2007
3400 Financial Information
42 SAE Assurance Reports on Controls April 1, 2011
3402 At a Service Organisation
43 SRS Engagements to Perform Agreed April 1, 2004
4400 Upon Procedures Regarding
Financial Information
44 SRS Engagements to Compile April 1, 2004
4410 Financial Information
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 under Section 44AB of
the Income-tax Act (2005 Edition).*
4. Guidance Note on Audit of Abridged Financial
Statements.
5. Guidance Note on Audit of Inventories.
6. Guidance note on Audit of Debtors, Loans and
Advances.
7. Guidance note on Audit of Investments.
8. Guidance note on Audit of Miscellaneous
Expenditure.
9. Guidance Note on Audit of Cash and Bank
Balances.
10. Guidance Note on Audit of Liabilities.
11. Guidance Note on Audit of Revenue.
12. Guidance Note on Audit of Expenses.
13. Guidance Note on Sections 227(3)(e) and (f) of
the Companies Act, 1956.
14. Guidance Note on Certificate of Corporate
Governance (2006 Edition)
15. Guidance Note on Computer Assisted Audit
Techniques (CAATs).
16. Guidance Note on Audit of Payment of Dividend.
17. Guidance Note on Audit of Capital and Reserves.
18. Guidance Note on Provision for Proposed
Dividend.
19. Guidance Note on Auditing of Accounts of
Liquidators.
20. Guidance Note on Section 293A of the Companies
Act and the Auditor.
21. Guidance Note on Audit of Consolidated Financial
Statements.
*Guidance Note on Audit under section 44AB of the
Income-tax Act, 1961 (2005 edition) alongwith the
supplementary guidance note (excluding the portion
relating to Fringe Benefit Tax Provisions) published in
September, 2006.
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