Hello Friends,
Please confirm that in Auditing exams for may 2010 the standards on auditing which is revised w.e.f. 01-04-2010 is applicable in may 2010 exam or not ????????????
Please help me
Regards
Arun Kumar
5 Replies
CA Ayush Agarwal
(Kolkata-Pune-Mumbai)
(27186 Points)
Replied 30 March 2010
No, They are Not Applicable.
The Change in SA From WEF 01/04/2009 are Applicable
Mohan Verma
(Assistant Manager - Finance & Accounts)
(4328 Points)
Replied 30 March 2010
agree with ayush
CA Ruben Balooni
(Professionalism ™)
(1324 Points)
Replied 30 March 2010
https://icai.org/post.html?post_id=5238&c_id=219
The following list contains the details of the Engagements and Quality Control Standards (Auditing). For the purpose of May, 2010 examinations the students are advised to refer to the Engagements and Quality Control Standards.
The details of the Engagements and Quality Control Standards (Auditing) with full text are being hosted for the guidance of the students.
(For PCC & IPCC)
S.No. Engagements and Quality Control Standards (Auditing)
1. Basic Principles Governing an Audit (SA 200)
2. Objectives and Scope of the Audit of Financial Statements (SA 200A)
3. Agreeing the Terms of Audit Engagements (SA 210) (Revised)
4. Quality Control for Audit Work (SA 220)
5. Audit Documentation (230) (Revised)
6. The Auditor’s Responsibilities Relating Fraud in an Audit of Financial Statements (SA 240) (Revised)
7. Consideration of Laws and Regulations in an Audit of Financial Statements (SA 250) (Revised)
8. Communication with Those Charged with Governance (SA 260) (Revised)
9. Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (265) (Newly Issued)
10. Responsibility of Joint Auditors (SA 299)
11. Planning an Audit of Financial Statements (300) (Revised)
12. Identifying and Assessing the Risk of Material Misstatement Through Understanding the
Entity and its Environment (SA 315) (Newly issued)*
13. Materiality in Planning and Performing an Audit (SA 320) (Revised)
14. The Auditor’s Responses to Assessed Risks (SA 330) (Newly issued)*
15. Audit Considerations Relating to Entities Using Service Organisations (SA 402) (Revised)
16. Evaluation of Misstatements identified During the Audit (450) (Newly Issued )
17. Audit Evidence (SA 500) (Revised)
18. Audit Evidence - Additional Considerations for Specific Items (SA 501)
19. External Confirmations (SA 505)
20. Initial Audit Engagements – Opening Balances (SA 510) (Revised)
21. Analytical Procedures (SA 520)
22. Audit Sampling (SA 530) (Revised)
23. Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (SA 540) (Revised)
24. Related Parties (SA 550) (Revised)
25. Subsequent Events (SA 560) (Revised)
26. Going Concern (SA 570) (Revised)
27. Written Representations (SA 580) (Revised)
28. Using the Work of Another Auditor (SA 600)
29. Using the Work of an Internal Auditors (SA 610) (Revised)
30. Using the Work of an Expert (SA 620)
31. The Auditor's Report on Financial Statements (SA 700)
32. Comparatives (SA 710)
33. The Auditor’s Responsibility in Relation to Other Information in Documents Containing
Audited Financial Statements (720) (Newly Issued )
Ankur Garg
(Company Secretary and Compliance Officer)
(114773 Points)
Replied 30 March 2010
Agree with members !!!
Arun Kumar
(Article Assistant)
(110 Points)
Replied 30 March 2010
Thanx my all friends for ur valuable suggestions
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