SA
|
Title of Standard on Auditing
|
Applicability date
|
SQC 1
|
Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
|
1 April,2009
|
200
(Revised)
|
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
|
1 April,2010
|
210
(Revised)
|
Agreeing the Terms of Audit Engagements.
|
1 April,2010
|
220
(Revised)
|
Quality Control for an Audit of Financial Statements
|
1 April,2010
|
230
(Revised)
|
Audit Documentation
|
1 April,2009
|
240
(Revised)
|
The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.
|
1 April,2009
|
250
(Revised)
|
The Auditor’s Responsibilities Relating to Laws and Regulation in an Audit of Financial Statements
|
1 April,2009
|
260
(Revised)
|
Communication with Those Charged with
Governance
|
1 April,2009
|
265
|
Communicating Deficiencies in Internal
Control to Those Charged with Governance and Management
|
1 April,2010
|
300 (Revised)
|
Planning an Audit of Financial
Statements
|
1 April,2008
|
315
|
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
|
1 April,2008
|
320
(Revised)
|
Materiality in Planning and Performing an Audit
|
1 April,2010
|
330
|
The Auditor’s Responses to Assessed
Risks
|
1 April,2008
|
402
(Revised)
|
Audit Considerations Relating to an Entity Using a Service Organisation
|
1 April,2010
|
450
|
Evaluation of Misstatements Identified during the Audit
|
1 April,2010
|
500
(Revised)
|
Audit Evidence
|
1 April,2009
|
501
(Revised)
|
Audit Evidence - Specific Considerations for Selected Items.
|
1 April,2010
|
505
(Revised)
|
External Confirmations
|
1 April,2010
|
510
(Revised)
|
Initial Audit Engagements—Opening
Balances
|
1 April,2010
|
520
(Revised)
|
Analytical Procedures
|
1 April,2010
|
530
(Revised)
|
Audit Sampling
|
1 April,2009
|
540
(Revised)
|
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
|
1 April,2009
|
550
(Revised)
|
Related Parties
|
1 April,2010
|
560
(Revised)
|
Subsequent Events
|
1 April,2009
|
570
(Revised)
|
Going Concern
|
1 April,2009
|
580
(Revised)
|
Written Representations
|
1 April, 2009
|
600
|
Special Considerations ― Audits of Group Financial Statements (Including the Work of Component Auditors)
|
Under the consideration of the Board
|
610
(Revised)
|
Using the Work of Internal Auditors
|
1 April,2010
|
620
(Revised)
|
Using the Work of an Auditor’s Expert
|
1 April,2010
|
700
(Revised)
|
Forming an Opinion and Reporting on Financial Statements
|
1 April,2011
|
705
|
Modifications to the Opinion in the Independent Auditor’s Report
|
1 April,2011
|
706
|
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
|
1 April,2011
|
710
(Revised)
|
Comparative Information – Corresponding Figures and Comparative Financial Statements
|
1 April,2011
|
720
|
Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
|
1 April,2010
|
800
|
Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Framework
|
1 April,2011
|
805
|
Special Considerations-Audits of Single Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
|
1 April,2011
|
810
|
Engagements to Report on Summary Financial Statements
|
1 April,2011
|
Follow Us on
No comments:
Post a Comment