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List of SA

14 September 2009

Cud anyone pls send me the list of Standards on Auditing and the corresponding AAS?

Also, where can I get the text of the SA online? I cudnt find it anywhere on caclubindia or the icai website. Pls send me the link if u know

Thank you.

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3 Replies

MIRAJ M MEHTA (Chartered Accountant) (596 Points)
Replied 14 September 2009

LIST OF AUDITING AND ASSURANCE STANDARDS

AAS	TITLE	NEW SA (STANDARD ON AUDITING)
1	Basic Principles Governing an Audit	SA 200
2	Scope and Objective of Audit of Financial Statements	SA 200A
3	Documentation	SA 230
4	Auditor’s Responsibility to Consider fraud and Error in an Audit of Financial Statements	SA 240
5	Audit Evidence	SA 500
6	Risk Assessment and Internal Control	SA 400
7	Relying upon the Work of an Internal Auditor	SA 610
8	Audit Planning	SA 300
9	Using the Work of an Expert	SA 620
10	Using the Work of another Auditor	SA 600
11	Representations by Management	SA 580
12	Responsibility of Joint Auditors	SA 299
13	Audit Materiality	SA 320
14	Analytical Procedures	SA 520
15	Audit Sampling	SA 530
16	Going Concern	SA 570
17	Quality control for Audit Work	SA 220
18	Audit of Accounting Estimates	SA 540
19	Subsequent Events	SA 560
20	Knowledge of the Business	SA 310
21	Consideration of Laws and Regulation in an Audit of Financial Statements	SA 250
22	Initial Engagements – Opening Balances	SA 510
23	Related Parties	SA 550
24	Audit Considerations relating to Entities Using Services Organisations	SA 402
25	Comparatives	SA 710
26	Terms of Audit Engagement	SA 210
27	Communications of Audit Matters with those Charges with Governance	SA 260
28	The Auditor’s Report on Financial Statements	SA 700
29	Audit in a Computer Information System Environment	SA 401
30	External Confirmations	SA 505
31	Engagement to Compile Financial Information	*SRS 4410
32	Engagements to Perform Agreed-upon Procedure Regarding Financial Information	**SRS 4400
33	Engagements to Relieve Financial Statements	***SRE 2400
34	Audit Evidence – Additional Considerations for Specific Items	SA 501
35	The Examination of Prospective Financial Information	*SAE 3400