New Audit Standard Numbers
The following list contains the details of the erstwhile Auditing and Assurance Standards (AASs) along with the respective numbers, title of the Standard and the new number and name of the corresponding Standards on Auditing (SAs). For the purposes of June, 2009 examinations the students are advised to refer to the AAS number along with the corresponding number of the new Standard on Auditing (SA).
The details of the AASs revised as Standards on Auditing (SAs) along with the corresponding new numbers are being hosted for the guidance of the students.
Further, the full text of the erstwhile AASs revised as SAs are also attached for the guidance of the students. Erstwhile AAS Number Title of the Standard New Number and Name of the Standard
Further, the full text of the erstwhile AASs revised as SAs are also attached for the guidance of the students. Erstwhile AAS Number Title of the Standard New Number and Name of the Standard
1 Basic Principles Governing an Audit SA 200
2 Objectives and Scope of the Audit of Financial Statements SA 200 A
3 Documentation SA 230* (Audit Documentation)
4 The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements SA 240*
5 Audit Evidence SA 500
6 Risk Assessments and Internal Control SA 400
7 Relying Upon the Work of an Internal Auditor SA 610
8 Audit Planning SA 300* (Planning and Audit of Financial Statements)
9 Using the Work of an Expert SA 620
10 Using the Work of another Auditor SA 600
11 Representations by Management SA 580* (Written Representations)
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 Auditing of Accounting Estimates SA 540* (Auditing of Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures)
19 Subsequent Events SA 560*
20 Knowledge of the Business SA 310
21 Consideration of Laws and Regulations 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 Service Organisations SA 402
25 Comparatives SA 710
26 Terms of Audit Engagement SA 210
27 Communication of Audit Matters with Those Charged with Governance SA 260*
28 The Auditor's Report on Financial Statements SA 700
29 Audit in a Computer Information Systems Environment SA 401
30 External Confirmations SA 505
31 Engagements to Compile Financial Information SRS 4410
32 Engagements to Perform Agreed – upon Procedures Regarding Financial Information SRS 4400
33 Engagements to Review Financial Statements SRE 2400
33 Engagements to Review Financial Statements SRE 2400
34 Audit Evidence – Additional Considerations for Specific Items SA 501
35 The Examination of Prospective Financial Information SAE 3400
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