Also, the standards for engagements that do not give any assurance(i.e, Related Services) are separated from :

1. the ones that give negative assurance (i.e Review) :and 
2. the ones that give positive assurance (i.e,Audit) and other assurance engagements.

Dear Mr. Rupesh Kalantri ,

If you now the poem kindly post it ....

It is benefecial to everyone..

Dunno bout any logic..

I've made my own formulae for remembering. Eg: I remember SA 540 Audit of Accounting Estimates as we 'estimate' to study for '5' hours, but study for '4' hours i.e. SA 540.

Originally posted by : Rupesh Kalantri
	surbhi bansal too has a memory poem for remebering SA nos.

CAN U PLZ SHARE THE POEM HERE?

There is no logic behind it...better 2 mud it up

you can create your own logic for remembering SA.

yes, there is logic...it (SA numbering) has been introduced to correlate Auditing standards with the international auditing standards.....

ICAI follows following scheme...

100-199     Introductory Matters   ( No SA till date)

200-299     General Principles & Responsibility  ( 200, 200A, 210, 220, 230, 240, 250, 260, 299)

300-499    Risk Assessment  ( 300, 315, 320, 330, 402)

500-599    Audit Evidence ( 500, 501, 505, 510, 520, 530, 540, 550, 560, 570, 580)

600-699    Using Work of Others ( 600, 610, 620)

700-799   Audit Conclusions and Reporting (700, 710)

800-899  Specialised Areas  ( No SA till date)

making link between sa and aas is easier u kan learn it quickly aas are in serial no

There is no logic

Surbhi madam tells about logic behind SA and also tell poem which is usefull for remember number

kasushal bansal is right

i am sure there must be somelogic behind, which even i dont know. perhaps we might have to do research logically before we can conclude. As said, They is no such thing without LOGIC !!