STANDARDS ON AUDITING
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S.No
|
Number
|
Name of The Standard
|
Link
|
SA-200-299
| |||
1
|
SA-200
|
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
| |
2
|
SA-210
|
Agreeing the Terms of Audit Engagements
| |
3
|
SA-220
|
Quality Control for an Audit of Financial Statements
| |
4
|
SA-230
|
Audit Documentation
| |
5
|
SA-240
|
The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
| |
6
|
SA-250
|
Consideration of Laws and Regulations in an Audit of Financial Statements
| |
7
|
SA-260
(Revised)
|
Communication with Those Charged with Governance
| |
8
|
SA-265
|
Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
| |
9
|
SA-299
|
Responsibility of Joint Auditors
| |
SA-300-499
| |||
10
|
SA-300
|
Planning an Audit of Financial Statements
| |
11
|
SA-315
|
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
| |
12
|
SA-320
|
Materiality in Planning and Performing an Audit
| |
13
|
SA-330
|
The Auditor’s Responses to Assessed Risks
| |
14
|
SA-402
|
Audit Considerations Relating to an Entity Using a Service Organisation
| |
15
|
SA-450
|
Evaluation of Misstatements Identified during the Audit
| |
SA-500–599
| |||
16
|
SA-500
|
Audit Evidence
| |
17
|
SA-501
|
Audit Evidence – Specific Considerations for Selected Items
| |
18
|
SA-505
|
External Confirmations
| |
19
|
SA-510
|
Initial Audit Engagements—Opening Balances
| |
20
|
SA-520
|
Analytical Procedures
| |
21
|
SA-530
|
Audit Sampling
| |
22
|
SA-540
|
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
| |
23
|
SA-550
|
Related Parties
| |
24
|
SA-560
|
Subsequent Events
| |
25
|
SA-570(Revised)
|
Going Concern
| |
26
|
SA-580
|
Written Representations
| |
SA-600-699
| |||
27
|
SA-600
|
Using the Work of Another Auditor
| |
28
|
SA-610(Revised)
|
Using the Work of Internal Auditors
| |
29
|
SA-620
|
Using the Work of an Auditor’s Expert
| |
SA-700-799
| |||
30
|
SA-700
|
Forming an Opinion and Reporting on Financial Statements
| |
31
|
SA-701
|
Communicating Key Audit Matters in the independent auditors report
| |
32
|
SA-705
|
Modifications to the Opinion in the Independent Auditor’s Report
| |
33
|
SA-706
|
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
| |
34
|
SA-710
|
Comparative Information – Corresponding Figures and Comparative Financial Statements
| |
35
|
SA-720
|
The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
| |
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