Standard on Audit

Standard on Audit ~ main points ~ Overall Objectives Of The Independent Auditor

Agreeing The Terms Of Audit Engagements, Quality Control For An Audit Of Financial Statements

Audit Documentation, The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements, Consideration Of Laws And Regulations In An Audit Of Financial Statements

Communication With Those Charged With Governance,Communicating Deficiencies In Internal Control To Those Charged With Governance And Management, Responsibility Of Joint Auditors,

Planning An Audit Of Financial Statements, Identifying And Assessing The Risk Of Material, Misstatement Through Understanding The Entity And Its  Environment, Materiality In Planning And Performing An Audit, The Auditor’s Responses To Assessed Risks,Audit Considerations Relating To An Entity Using A Service Organization, Evaluation Of Misstatements Identified During The Audit

Audit Evidence etc...

S. No.	SA No.	Name Of Standard on Audit
1	200	Overall Objectives Of The Independent Auditor
2	210	Agreeing The Terms Of Audit Engagements
3	220	Quality Control For An Audit Of Financial Statements
4	230	Audit Documentation
5	240	The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements
6	250	Consideration Of Laws And Regulations In An Audit Of Financial Statements
7	260	Communication With Those Charged With Governance
8	265	Communicating Deficiencies In Internal Control To Those Charged With Governance And Management
9	299	Responsibility Of Joint Auditors
10	300	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	330	The Auditor’s Responses To Assessed Risks
14	402	Audit Considerations Relating To An Entity Using A Service Organization.
15	450	Evaluation Of Misstatements Identified During The Audit
16	500	Audit Evidence
17	501	Audit Evidence—Specific Considerations For Selected Items
18	505	External Confirmations
19	510	Initial Audit Engagements—Opening Balances
20	520	Analytical Procedures
21	530	Audit Sampling
22	540	Auditing Accounting Estimates, Including Fair Value Accounting Estimates, And Related Disclosures
23	550	Related Parties
24	560	Subsequent Events
25	570	Going Concern
26	580	Written Representations
27	600	Using The Work Of Another Auditor
28	610	Using The work Of Internal Auditors
29	620	Using The work Of An Auditor’s Expert
30	700	Forming An Opinion And Reporting On Financial Statements
31	705	Modifications To The Opinion In The Independent Auditor’s Report
32	706	Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’s Report
33	710	Comparative Information—Corresponding Figures And Comparative Financial Statements
34	720	The Auditor’s Responsibility In Relation To Other Information In Documents Containing Audited Financial Statements
35	800	Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks
36	805	Special Considerations—Audits Of Single Financial Statements And Specific Elements
37	810	Engagements To Report On Summary Financial Statements