Important Standards on Auditing (SAs) 1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing April 1, 2010 2 SA 210 Agreeing the Terms of Audit Engagements April 1, 2010 3 SA 220 Quality Control for Audit of Financial Statements April 1, 2010 4 SA 230 Audit Documentation April 1, 2009 5 SA 240 The Auditor’s responsibilitie s Relating to Fraud in an Audit of Financial Statements April 1, 2009 6 SA 250 Consideration of Laws and Regulations in An Audit of Financial Statements April 1, 2009 7 SA 260 Communication with Those Charged with Governance April 1, 2009 8 SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management April 1, 2010 9 SA 299 Responsibility of Joint Auditors April 1, 1996 10 SA 300 Planning an Audit of Financial Statements April 1, 2008 11 SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment April 1, 2008 12 SA 320 Materiality in Planning and Performing an Audit April 1, 2010 13 SA 330 The Auditor’s Responses to Assessed Risks April 1, 2008 14 SA 402 Audit Considerations Relating to an Entity Using a Service Organization April 1, 2010 15 SA 450 Evaluation of Misstatements Identified during the Audits April 1, 2010 16 SA 500 Audit Evidence April 1, 2009 17 SA 501 Audit Evidence - Specific Considerations for Selected Items April 1, 2010 18 SA 505 External Confirmations April 1, 2010 19 SA 510 Initial Audit Engagements-Ope ning Balances April 1, 2010 20 SA 520 Analytical Procedures April 1, 2010 21 SA 530 Audit Sampling April 1, 2009 22 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures April 1, 2009 23 SA 550 Related Parties April 1, 2010 24 SA 560 Subsequent Events April 1, 2009 25 SA 570 Going Concern April 1, 2009 26 SA 580 Written Representations April 1, 2009 27 SA 600 Using the Work of Another Auditor April 1, 2002 28 SA 610 Using the Work of Internal Auditors April 1, 2010 29 SA 620 Using the Work of an Auditor’s Expert April1, 2010 30 SA 700 Forming an Opinion and Reporting on Financial Statements April 1, 2012 31 SA 705 Modifications to the Opinion in the Independent Auditor’s Report April 1, 2012 32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report April 1, 2012 33 SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements April 1, 2011 34 SA 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements April 1, 2010. From : cherry
Posted on: Sun, 07 Jul 2013 01:16:24 +0000
Trending Topics
Recently Viewed Topics
© 2015