Is any one aware of the logic behind numbering of SAs?? Is there grouping of some sort used??
29 Replies
NIDHI
(C.A. PCC Student)
(75 Points)
Replied 29 July 2010
iguess there is no logic as i know that is just copy from international standards i m nt sure................
Puneet Mantri
(CA Final student)
(534 Points)
Replied 29 July 2010
yes there is some illogical logic.
u can refer to Vinod Kumar Agarwal's book for Auditing. It is given just before the standards.
CA DEWANGAN DEEPAK
(CHARTERED ACCOUNTANT)
(88 Points)
Replied 29 July 2010
there is no logic behind SA numbering as they are copy from international standars.
CA Mihir Shah
(Working with Suresh Surana & Associates)
(231 Points)
Replied 29 July 2010
There is no logic behind it but to remember those numbers Vinod Agarwal notes on Audit contains a tabular format so that those SA numbers could be remembered by students.
Joey Tribbiani
(fdg)
(2010 Points)
Replied 29 July 2010
| Originally posted by : Puneet Mantri | ||
 |
yes there is some illogical logic. u can refer to Vinod Kumar Agarwal's book for Auditing. It is given just before the standards. |
 |
the logic i9s behind naming them like SA ,SRE,etc
CA Harbinder
(CA )
(1245 Points)
Replied 29 July 2010
| Originally posted by : mihir shah | ||
|
|
There is no logic behind it but to remember those numbers Vinod Agarwal notes on Audit contains a tabular format so that those SA numbers could be remembered by students. |
|
Rupesh Maheshwari
(ACA, Dip. IFR (ACCA))
(6166 Points)
Replied 29 July 2010
surbhi bansal too has a memory poem for remebering SA nos.
sai
(student)
(48 Points)
Replied 29 July 2010
There is a logic for sure.The standards are renamed based on the type of assurance provided by the engagement undertaken by a member. That is, each type of engagement has a block of numbers assigned. (SAs,SREs,SAEs & SRSs).
Also there is a separate block for SQCs.
This helps in allotting numbers to new standards in a logical fashion thereby grouping relevant standards together and avoiding confusion.
CA Harbinder
(CA )
(1245 Points)
Replied 29 July 2010
| Originally posted by : mihir shah | ||
|
|
There is no logic behind it but to remember those numbers Vinod Agarwal notes on Audit contains a tabular format so that those SA numbers could be remembered by students. |
|
Dheeraj
(Learner)
(1100 Points)
Replied 29 July 2010
Ofcourse there is some logic..
but if we people have to know about that than have to do some more research....
without logic... there is nothing in this world
sai
(student)
(48 Points)
Replied 29 July 2010
There is no need of research.It is easy to remember if we study the standards of a particular block together in order.This is the same procedure as that adopted while remembering section numbers except that each block has a number.
HITESH
(chartered accountant)
(441 Points)
Replied 29 July 2010
i think there is some logic
they have numbered them serially
from
how we start audit to how we conclude it.....................!
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