Standards on auditing applicable from april 2010
mayank agarwal (CA fianlist BCOM(H) CS student ) (577 Points)
12 April 2010
6 Replies
CA Ruben Balooni
(Professionalism ™)
(1324 Points)
Replied 12 April 2010
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 )
https://icai.org/post.html?post_id=5238&c_id=219
CA Devender Chauhan
(Group Financial Accountant)
(1526 Points)
Replied 12 April 2010
you have to do only amended sa's i.e. applicable from apr 10
icai has issues announcement regarding this on nov 14th as shown by gunmaster
mayank agarwal
(CA fianlist BCOM(H) CS student )
(577 Points)
Replied 13 April 2010
thank you for support.
i will do the new one.
salam
(Article Assistant)
(39 Points)
Replied 20 May 2010
friends i am a student of PCC NOV 2010 attempt.
i have confusion regarding ,whether to prepare older standards or standards applicable from april 2010 or both.
kindly tell me can i go with older standards option???
Kalpesh Chauhan,
(Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com))
(8311 Points)
Replied 26 August 2010
Effective Dates of Revised/ New Standards on Auditing (SAs)
Attached File : 7_15653complete_ecqs.pdf
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