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Description
• Guideline answers upto recent ICAI Exams
• Updated as per revised structure of Standards
• Past 46 main Exams & RTP covered
• Coverage of CA PCC & Final Exam Q & A
• Full Syllabus in exam-oriented Q & A format
• Point – wise answers from exam angle
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Contents
I. Standards on Quality Control SQC1-99
II. Standards on Auditing (SA)
1. SA 200 - 299 General Principles and Responsibilities
1. SA200 - Basic Principles Governing an Audit
2. SA200-A - Objective and Scope of the Audit of Financial Statements
3. SA210 - Terms of Audit Engagement
4. SA220 - Quality Control for Audit Work
5. SA230 - Documentation
6. SA240 - The Auditor's Responsibility to Consider Fraud and Error in an
Audit of Financial Statements (Note 2)
7. SA250 - Consideration of Laws & Regulations in an Audit of Financial Statements
8. SA260 - Communication of Audit Matters with Those Charged with Governance
9. SA299 - Responsibility of Joint Auditors
2. SA 300 - 499 Risk Assessment and Response to Assessed Risks
10. SA300 - Audit Planning
11. SA315 - Understanding the Entity and Its Environment and Assessing the
Risks of Material Misstatement
12. SA320 - Audit Materiality
13. SA330 - The Auditor's Procedures in Response to Assessed Risks
14. SA402 - Audit Considerations Relating to Entities Using Service Organisations
3. SA 500 - 599 Audit Evidence
15. SA500 - Audit Evidence
16. SA501 - Audit Evidence - Additional Considerations for Specific Items
17. SA505 - External Confirmations
18. SA510 - Initial Engagements - Opening Balances
19. SA520 - Analytical Procedures
20. SA530 - Audit Sampling
21. SA540 - Auditing of Accounting Estimates
22. SA550 - Related Parties
23. SA560 - Subsequent Events
24. SA570 - Going Concern
25. SA580 - Representations by Management (Note 3)
4. SA 600 - 699 Using Work of Others
26. SA600 - Using the Work of Another Auditor
27. SA610 - Relying Upon the Work of an Internal Auditor
28. SA620 - Using the Work of an Expert
5. SA 700 - 799 Audit Conclusions and Reporting
29. SA700 - The Auditor's Report on Financial Statements
30. SA710 - Comparatives
III. Standard on Review Engagements SRE 2000 - 2699
31. SRE 2400 - Engagement to Review Financial Statements
IV. Standards on Assurance Engagements other than Audits or Reviews of Historical Financial Information SAE - 3000 - 3699
32. SAE 4400 - The Examination of Prospective Financial Information
V. Standards on Related Services SRS 4000 - 4699
33. SRS 4400 Engagements to perform Agreed - upon Procedures Regarding
Financial Information
34. SRS 4410 - Engagements to Compile Financial Information
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