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    Standard On Audit PDF

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    Anupam Bali
    This document lists 37 Indian Standards on Auditing (SAs) that provide guidance on conducting audits according to auditing standards. The SAs cover objectives of auditing, engagement terms, quality control, documentation, fraud considerations, laws and regulations, communication with governance, internal control deficiencies, joint audits, risk assessment, materiality, responses to risk, service organizations, audit evidence, external confirmations, initial audits, analytical procedures, sampling, estimates, related parties, subsequent events, going concern, representations, using other auditors' work, experts, opinions and reporting, comparative information, other information, special purpose frameworks, single statements, and summary statements.

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    Standard On Audit PDF

    Uploaded by

    Anupam Bali
    20 views2 pages
    This document lists 37 Indian Standards on Auditing (SAs) that provide guidance on conducting audits according to auditing standards. The SAs cover objectives of auditing, engagement terms, quality control, documentation, fraud considerations, laws and regulations, communication with governance, internal control deficiencies, joint audits, risk assessment, materiality, responses to risk, service organizations, audit evidence, external confirmations, initial audits, analytical procedures, sampling, estimates, related parties, subsequent events, going concern, representations, using other auditors' work, experts, opinions and reporting, comparative information, other information, special purpose frameworks, single statements, and summary statements.

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    Standard on Audit PDF

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    This document lists 37 Indian Standards on Auditing (SAs) that provide guidance on conducting audits according to auditing standards. The SAs cover objectives of auditing, engagement terms, quality control, documentation, fraud considerations, laws and regulations, communication with governance, internal control deficiencies, joint audits, risk assessment, materiality, responses to risk, service organizations, audit evidence, external confirmations, initial audits, analytical procedures, sampling, estimates, related parties, subsequent events, going concern, representations, using other auditors' work, experts, opinions and reporting, comparative information, other information, special purpose frameworks, single statements, and summary statements.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    20 views2 pages

    Standard On Audit PDF

    Uploaded by

    Anupam Bali
    This document lists 37 Indian Standards on Auditing (SAs) that provide guidance on conducting audits according to auditing standards. The SAs cover objectives of auditing, engagement terms, quality control, documentation, fraud considerations, laws and regulations, communication with governance, internal control deficiencies, joint audits, risk assessment, materiality, responses to risk, service organizations, audit evidence, external confirmations, initial audits, analytical procedures, sampling, estimates, related parties, subsequent events, going concern, representations, using other auditors' work, experts, opinions and reporting, comparative information, other information, special purpose frameworks, single statements, and summary statements.

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    of 2

    S. No.

    SA
    Name Of Standard on Audit
    Number
    200
    Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In
    Accordance With Standards On Auditing

    2
    3
    4
    5

    210
    220
    230
    240

    Agreeing The Terms Of Audit Engagements


    Quality Control For An Audit Of Financial Statements
    Audit Documentation
    The Auditors Responsibilities Relating To Fraud In An Audit Of Financial Statements

    250

    Consideration Of Laws And Regulations In An Audit Of Financial Statements

    260

    Communication With Those Charged With Governance

    265

    Communicating Deficiencies In Internal Control To Those Charged With Governance


    And Management

    9
    10

    299
    300

    Responsibility Of Joint Auditors


    Planning An Audit Of Financial Statements

    11

    315

    Identifying And Assessing The Risk Of Material Misstatement Through Understanding


    The Entity And Its Environment

    12

    320

    Materiality In Planning And Performing An Audit

    13
    14
    15

    330
    402
    450

    The Auditors Responses To Assessed Risks


    Audit Considerations Relating To An Entity Using A Service Organization.
    Evaluation Of Misstatements Identified During The Audit

    16
    17

    500
    501

    Audit Evidence
    Audit EvidenceSpecific Considerations For Selected Items

    18

    505

    External Confirmations

    19

    510

    Initial Audit EngagementsOpening Balances

    20
    21
    22

    520
    530
    540

    Analytical Procedures
    Audit Sampling
    Auditing Accounting Estimates, Including Fair Value Accounting Estimates, And
    Related Disclosures

    23
    24

    550
    560

    Related Parties
    Subsequent Events

    25
    26
    27
    28
    29
    30
    31
    32

    570
    580
    600
    610
    620
    700
    705
    706

    Going Concern
    Written Representations
    Using The Work Of Another Auditor
    Using The work Of Internal Auditors
    Using The work Of An Auditors Expert
    Forming An Opinion And Reporting On Financial Statements
    Modifications To The Opinion In The Independent Auditors Report
    Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent
    Auditors Report

    33

    710

    34

    720

    Comparative InformationCorresponding Figures And Comparative Financial


    Statements
    The Auditors Responsibility In Relation To Other Information In Documents
    Containing Audited Financial Statements

    35

    800

    Special ConsiderationsAudits Of Financial Statements Prepared In Accordance With


    Special Purpose Frameworks

    36

    805

    Special ConsiderationsAudits Of Single Financial Statements And Specific


    Elements, Accounts Or Items Of A Financial Statement

    37

    810

    Engagements To Report On Summary Financial Statements

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