LIST - OF - SAs - IN - AUDIT - NEW - SYLLABUS @CAInterLegends

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CA INTER LEGENDS

LIST OF SAs IN AUDIT NEW SYLLABUS


S.No. SA No.
Chap
No. Name of SA
Quality Control for Firms that perform Audits & Reviews of Historical
1 SQC 1 Ch 11 Financial Information, and Other Assurance & Related Services
Engagements

Overall Objectives of the Independent Auditor and the Conduct of an


2 SA 200 Ch 1 Audit in Accordance with Standards on Auditing

3 SA 210 Ch 11 Agreeing the Terms of Audit Engagements

Quality Control for an Audit of Financial Statements


4 SA 220 Ch 11

5 SA 230 Ch 6 Audit Documentation

6 SA 260 Ch 7 Communication with Those Charged with Governance (Revised)

Communicating Deficiencies in Internal Control to Those charged with


7 SA 265 Ch 7 Governance & Management

8 SA 299 Ch 8 Joint Audit of Financial Statements

SA
9 300
Ch 2 Planning an Audit of Financial Statements

Identifying and Assessing the Risk of Material Misstatement through


10 SA 315 Ch 3 Understanding the Entity & its Environment

11 SA 320 Ch 3 Materiality in Planning & Performing an Audit

12 SA 330 Ch 3 The Auditor's response to Assessed Risk

13 SA 450 Ch 7 Evaluation of Misstatement identified during the Audit.


Initial Audit Engagements — Opening Balances

SA
14 500
Ch 4 Audit Evidence

15 SA 501 Ch 4 Audit Evidence — Specific Considerations for Selected Items

16 SA 505 Ch 4 External Confirmation

17 SA 510 Ch 4 Initial Audit Engagements — Opening Balances


CA INTER LEGENDS

LIST OF SAs IN AUDIT NEW SYLLABUS


S.No. SA No.
Chap
No. Name of SA
18 SA 520 Ch 4 Analytical Procedures

19 SA 530 Ch 4 Audit Sampling

20 SA 550 Ch 4 Related Parties

21 SA 560 Ch 7 Subsequent Events

22 SA 570 Ch 7 Going Concern (Revised)

23 SA 580 Ch 7 Written Representation

SA
24 600
Ch 8 Using the Work of another Auditor

25 SA 610 Ch 4 Using the Work of an Internal Auditor (Revised)

Forming an Opinion and Reporting on Financial


26 SA 700 Ch 8
Statements

Communicating Key Audit Matters in the


27 SA 701 Ch 8
Independent Auditor's Report

Modifications to the opinion in the Independent


28 SA 705 Ch 8
Auditor's Report

Emphasis of Matter Paragraphs and Other Matter


Paragraphs in the
29 SA 706 Ch 8
Independent Auditor's Report

30 SA 710 Ch 8 Comparatives

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