Standards on Auditing - A Practitioner's Guide

Division I Statutory Auditors Practice Pointer References to Engagement and Quality Control StandardsList 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 AuditingChapter 2: SA 210: Agreeing the Terms of Audit EngagementsChapter 3: SA 220: Quality Control for an Audit of Financial StatementsChapter 4: SA 230: Audit DocumentationChapter 5: SA 240: The Auditors Responsibility Relating to Fraud in an Audit of Financial StatementsChapter 6: SA 250: Consideration of Laws and Regulations in an Audit of Financial StatementsChapter 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 ManagementChapter 9: SA 299: Joint Audit of Financial Statement (Revised)Chapter 10: SA 300: Planning an Audit of Financial StatementsChapter 11: SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its EnvironmentChapter 12: SA 320: Materiality in Planning and Performing an AuditChapter 13: SA 330: The Auditors Responses to Assessed RisksChapter 14: SA 402: Audit Considerations Relating to an Entity Using a Service OrganisationChapter 15: SA 450: Evaluation of Misstatements Identified During the AuditChapter 16: SA 500: Audit EvidenceChapter 17: SA 501: Audit Evidence - Specific Considerations for Selected ItemsChapter 18: SA 505: External ConfirmationsChapter 19: SA 510: Initial Audit Engagements - Opening BalancesChapter 20: SA 520: Analytical ProceduresChapter 21: SA 530: Audit SamplingChapter 22: SA 540: Auditing Accounting Estimates including Fair Value Accounting Estimates and Related DisclosuresChapter 23: SA 550: Related PartiesChapter 24: SA 560: Subsequent EventsChapter 25: SA 570: Going Concern (Revised)Chapter 26: SA 580: Written RepresentationsChapter 27: SA 600: Using the Work of Another AuditorChapter 28: SA 610: Using the Work of Internal Auditors (Revised)Chapter 29: SA 620: Using the Work of an Auditors ExpertChapter 30: SA 700: Forming an Opinion and Reporting on Financial Statements (Revised)Chapter 31: SA 701: Communicating Key Audit Matters in the Independent Auditors ReportChapter 32: SA 705: Modifications to the Opinion in the Independent Auditors Report (Revised)Chapter 33: SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditors Report (Revised)Chapter 34: SA 710: Comparative Information - Corresponding Figures and Comparative Financial StatementsChapter 35: SA 720: The Auditors Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised)Chapter 36: SA 800: Considerations - Audits of Single Financial Statements Prepared in Accordance with Special Purpose FrameworksChapter 37: SA 805: Special Considerations - Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial StatementChapter 38: SA 810: Engagements to Report on Summary Financial StatementsChapter 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 EntityChapter 41: SAE 3400: The Examination of Prospective Financial InformationChapter 42: SAE 3402: Assurance Reports on Controls at a Service OrganisationChapter 43: SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a ProspectusChapter 44: SRS 4400: Engagements to Perform Agreed-upon Procedures regarding Financial InformationChapter 45: SRS 4410: Compilation Engagements (Revised)Division IIStatutory Auditors Practice Pointers on Accounting Standards CARO Checklist Audit Checklists for Items of Financial Statements and Reporting and Letter FormatsChapter 1: Audit of Items of Financial StatementsChapter 2: Schedule III (2021 Amendments)Chapter 3: Companies (Auditors Report) Order 2016 - ChecklistChapter 4: Companies (Auditors Report) Order 2020 - ChecklistChapter 5: Practice Pointer Queries on Accounting StandardsChapter 6: Various Formats for Reporting and Documentation under Engagement and Quality Control StandardsAppendix: Schedule III