STANDARDS ON AUDITING – A PRACTITIONER’S GUIDE

About STANDARDS ON AUDITING – A PRACTITIONER’S GUIDE

Division I

Statutory Auditors’ Practice Pointer References to Engagement and Quality Control Standards

List of Standards of Auditing (SAs), Standards of Review Engagements, Standard on Assurance Engagements (SAEs), Standards on Related Services (SRSs)

Chapter 1 SA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

Chapter 2 SA 210: Agreeing the Terms of Audit Engagements

Chapter 3 SA 220: Quality Control for an Audit of Financial Statements

Chapter 4 SA 230: Audit Documentation

Chapter 5 SA 240: The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements

Chapter 6 SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements

Chapter 7 SA 260: Communication with those Charged with Governance (Revised)

Chapter 8 SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management

Chapter 9 SA 299: Joint Audit of Financial Statement (Revised)

Chapter 10 SA 300: Planning an Audit of Financial Statements

Chapter 11 SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Chapter 12 SA 320: Materiality in Planning and Performing an Audit

Chapter 13 SA 330: The Auditor’s Responses to Assessed Risks

Chapter 14 SA 402: Audit Considerations Relating to an Entity Using a Service Organisation

Chapter 15 SA 450: Evaluation of Misstatements Identified During the Audit

Chapter 16 SA 500: Audit Evidence

Chapter 17 SA 501: Audit Evidence — Specific Considerations for Selected Items

Chapter 18 SA 505: External Confirmations

Chapter 19 SA 510: Initial Audit Engagements — Opening Balances

Chapter 20 SA 520: Analytical Procedures

Chapter 21 SA 530: Audit Sampling

Chapter 22 SA 540: Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures

Chapter 23 SA 550: Related Parties

Chapter 24 SA 560: Subsequent Events

Chapter 25 SA 570: Going Concern (Revised)

Chapter 26 SA 580: Written Representations

Chapter 27 SA 600: Using the Work of Another Auditor

Chapter 28 SA 610: Using the Work of Internal Auditors (Revised)

Chapter 29 SA 620: Using the Work of an Auditor’s Expert

Chapter 30 SA 700: Forming an Opinion and Reporting on Financial Statements (Revised)

Chapter 31 SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report

Chapter 32 SA 705: Modifications to the Opinion in the Independent Auditor’s Report (Revised)

Chapter 33 SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised)

Chapter 34 SA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements

Chapter 35 SA 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised)

Chapter 36 SA 800: Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

Chapter 37 SA 805: Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Chapter 38 SA 810: Engagements to Report on Summary Financial Statements

Chapter 39 SRE 2400: Engagements to Review Historical Financial Statements (Revised)

Chapter 40 SRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity

Chapter 41 SAE 3400: The Examination of Prospective Financial Information

Chapter 42 SAE 3402: Assurance Reports on Controls at a Service Organisation

Chapter 43 SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Chapter 44 SRS 4400: Engagements to Perform Agreed-upon Procedures regarding Financial Information

Chapter 45 SRS 4410: Compilation Engagements (Revised)

Division II

Statutory Auditors’ Practice Pointers on AccountingStandards, CARO Checklist, Audit Checklists for ItemFinancial Statements and Reporting and Letter Form

Chapter 1 Audit of Items of Financial Statements

Chapter 2 Schedule III (2021 Amendments)

Chapter 3 Companies (Auditor’s Report) Order, 2020 — Checklist

Chapter 4 Practice Pointer Queries on Accounting Standards

Appendix Schedule III