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......................................................................................................................... Book Description • As per ICAI Announcement for May 2011 Exams. • Updated as per revised structure of Standards • Unique Summary / point wise presentation. • Past 49 Main Exams and RTP covered. • Coverage of CA IPCC/PCC/Final Exam Q & A. • Use of tables and flowcharts for easy memory. • Easy referencer for quick revision. ......................................................................................................................... Contents 1. SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in accordance with SAs 2. SA 210 Agreeing the Terms of Audit Engagements 3. SA 220 Quality Control for an Audi 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 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 10. SA 300 Planning an Audit of Financial Statements 11. SA 315 Identifying and Assessing the Risks of Material Mis-statement 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 Entities using Service Organisations 15. SA 450 Evaluation of Mis-statements identified during the Audits 16. SA 500 Audit Evidence 17. SA 501 Audit Evidence – Specific considerations for Specific 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 Going Concern 26. SA 580 Written Representations 27. SA 600 Using the work of Another 28. SA 610 Using the work of an Internal Auditor 29. SA 620 Using the work of an Auditor’s Expert 30. SA 700 Forming an Opinion and Reporting on Financial Statements 31. SA 705 Modification of Opinion in the Independent Auditor’s Report 32. SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 33. SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements 34. SA 720 The Auditor’s responsibility in relation to Other Information in Documents containing Audite Financial Statements 35. SA 800 Special Considerations – Audits of Financial Statements prepared in accordance with Special Purpose Framework 36. SA 805 Special Considerations – Audits of Single Purpose Financial Statements & Specific Elements, Accounts/Items of a Financial Statement 37. SA 810 Engagements to Report on Summary Financial Statements 38. SRE 2400 Engagements to Review Financial Statements 39. SRE 2410 Review of Interim Financial Information performed by the Independent Auditor of the Entity 40. SAE 3400 The Examination of Prospective Financial Information 41. SRS 4400 Engagement to perform Agreed – Upon Procedures regarding Financial Information 42. SRS 4410 Engagements to compile Financial Information 43. SQC 1 Quality Control for Firms that perform Audits and Reviews of Historical Financial Information, Other Assurance and Related Service Engagements .........................................................................................................................
