SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements : This Standard deals with the auditor’s responsibility to consider laws and regulations when performing an audit […]
Audit - 89. page
SA 260: Communication with those Charged with Governance
SA 260: Communication with those Charged with Governance : This Standard deals with the auditor’s responsibility to communicate with those charged with governance in relation to an audit of financial […]
SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management
SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management This Standard on Auditing deals with the auditor’s responsibility to communicate appropriately to those charged with […]
SA 299: Responsibility of Joint Auditors
SA 299: Responsibility of Joint Auditors : This Standard deals with the professional responsibilities which the auditors undertake in accepting appointments as joint auditors. The SA, inter alia, lays down […]
STANDARDS FOR AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION
STANDARDS FOR AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION : SA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing […]
SA 210: Agreeing the Terms of Audit Engagements
SA 210: Agreeing the Terms of Audit Engagements The Standard deals with the auditor’s responsibilities in agreeing the terms of audit engagement with management and, where appropriate, those charged with […]
SA 220: Quality Control for an Audit of Financial Statements
SA 220: Quality Control for an Audit of Financial Statements : This Standard deals with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial […]
SA 230: Audit Documentations
SA 230: Audit Documentations This Standard deals with the auditor’s responsibility to prepare audit documentation for an audit of financial statements. It also deals with the requirements of timely preparation […]
SA 240: the Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
SA 240: the Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements : The Standard adopts a risk-based approach to auditor’s responsibility relating to fraud in an audit […]
BRIEF OVERVIEW OF AUDITING STANDARDS IN INDIA
BRIEF OVERVIEW OF AUDITING STANDARDS IN INDIA : STANDARDS ON QUALITY CONTROL (SQCS) SQC 1: Quality control for firms that perform audits and reviews of historical financial information, and other […]