Mukhaksh Publications Standards of Auditing SA/ISA for CA Final/CA Intermediate (CA IPCC) By CA Nikhil Singhal Edition 2017

Mukhaksh Publications Standards Auditing SA ISA CA Final CA Intermediate Nikhil Singhal

Mukhaksh Publications Standards Auditing SA ISA CA Final CA Intermediate Nikhil Singhal

Contents

1. Standards of Audltine: lntroduction
2. Audlttne: and Assurance Standards Board Scope and Functions
3. Scooe and Functions of AASB
4. FollowiDe: procedure adopted for the formulation of SAs
5. Compliance with the SAs
6. Ene:8eement standard & Quality control standard
7. Types of Assurance
8. Statements
9. Guidance Notes
10. Accounting standards
11. Standards on AudUing
12. ASS A & Statement
13. Indian Accountimz Standards (lnd AS)
14. Manlier of rnakJnu: QuaUflcation disclosure in Audit Reoort
15. SOC 1 Oualitv control for firms
16. SA 200 Overall obiectlves & scope of Audit
17. SA 210 Ae:reeine the Terms of AudU Ene:ae:ements
18. SA- 220 Quallty Control for an AudU of FS
19. SA·230 Audit Documentation
20. SA 240 The Auditor’s responsibilities relatinR to Fraud
21. SA 250 Consideration of Laws & ReRulations in an audit of FS
22. SA 260 Communication with Those Charged with Governance
23. SA 265 Communicating deficiencies in Internal Control to TCWG & mgt.
24. SA 299 Responsibilities of Joint Auditors
25. SA 300 Planning an Audit of Financial Statements
26. SA 315 Identifying & Assessing the risk of material misstatement through understandine. the entity & its envIronment
27. SA-320 Materiality In Plan nine. and Performlne Audit
28. SA 330 The Auditor’s responses to assessed risks
29. SA 402 Audit Considerations relatine to entity usine: a SO
30. SA 450 Evaluation of misstatement identified durine the audit
31. SA 500 Audit Evidence
32. SA 501 Audit Evidence–Spcclfic Considerations for Selected Items
33. SA-50S External Confirmation
34. SA 510 Initial Audit EnRagements-Opening Balances
35. SA-520 Analytical Review Procedure
36. SA-530 Audit Sampllng
37. SA 540 Accounting Estimates Fair Value Estimates & Disclosures
38. SA 550 Related Partie.
39. SA 560 Subseauent Events
40. SA S70 GollIl! Concern
41. SA-S80 Written Representation
42. SA 600 Usine the work of Another Auditor
43. SA 610 Uslue: the Work of Internal Auditors
44. SA 620 Usin2 the Work of an Auditor’s Expert
45. SA 700 FormJne: an Opinion and Reportine. on Financial Statements
46. SA 701 Contmunicaling Kev Audit Matten
47. SA 705 Modifications to the Opinion in the Independent Audltor’s Report
48. SA 706 Empbasi’ of Malter ra.raph, & Olher Malter Para.raoh,
49. SA 710 Como_rativ. & snondino Floures
50. SA 720 Auditor’s Responsibility In Relation to Other Information In
51. Documents Audited FS
52. SA 800 Audit ofFS prepared In accordance with Special Purpose
53. Frameworks
54. SA 810 Eou2emenl. 10 reporl 00 Summary FS
55. SRE 2400 En282emcnts to review historical FS
56. SRE 2410 Review of Jnterim financial information
57. SAE 3400 Examination of ProsDectlve Financjallnformation
58. SAE 3402 Assurance reoorts on controls at Service Oranisations (SO)
59. SAE 3420 Assurance Engagements to Report on Compilation of Pro
60. Forma Financial Information Included in a Prospectus
61. SRS 4400 Engagements to perform Agreed-upon procedures regarding
62. financial information
63. SRS 4410 Comn-Uallon E;;;;a.emenls
64. Abbreviations

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