Tuesday, November 22, 2011

CA AUDITING AMENDMENTS FOR MAY/NOV 2012

AUDITING AND ASSURANCE

IPCC & PCC

>Paper 2: Group I: PCC

Paper 6: Group II: IPCC

Statements
1. Statement on Reporting under Section 227 (1A) of the Companies Act, 1956

http://220.227.161.86/18799announ10264b.pdf

2. Statement on the Companies (Auditor's Report) Order, 2003 (2005 Edition)

http://220.227.161.86/18798announ10264a.pdf

II. Standards on Auditing (SAs)

S.No SA Title of Standard on Auditing Effective Date

1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an April 1, 2010

Audit in Accordance with Standards on Auditing

http://220.227.161.86/18132sa200_rev.pdf

2 SA 210 Agreeing the Terms of Audit Engagements April 1, 2010

http://220.227.161.86/16837sa210revised.pdf

3 SA 220 Quality Control for an Audit of Financial Statements April 1, 2010

http://220.227.161.86/18133sa220_rev.pdf

4 SA 230 Audit Documentation April 1, 2009

http://220.227.161.86/15372Link7_SA230-standard.pdf

5 SA 240 The Auditor's responsibilities Relating to Fraud in an April 1, 2009

Audit of Financial Statements

http://220.227.161.86/15374Link9_240SA_REVISED.pdf

6 SA 250 Consideration of Laws and Regulations in April 1, 2009

An Audit of Financial Statements

http://220.227.161.86/15376Link11_SA250-text.pdf

7 SA 260 Communication with Those Charged with Governance April 1, 2009

http://220.227.161.86/15378Link13_SA%20260-text.pdf

8 SA 265 Communicating Deficiencies in Internal Control to April 1, 2010

Those Charged with Governance and Management

http://220.227.161.86/16838sa265.pdf

9 SA 299 Responsibility of Joint Auditors April 1, 1996

http://220.227.161.86/15379Link14_299SA-AAS12.pdf

10 SA 300 Planning an Audit of Financial Statements April 1, 2008

http://220.227.161.86/15381Link16_300SA_REVISED.pdf

11 SA 315 Identifying and Assessing the Risks of Material Misstatement April 1, 2008

through Understanding the Entity and its Environment

http://220.227.161.86/15382Link17_315SA.pdf

12 SA 320 Materiality in Planning and Performing an Audit April 1, 2010

http://220.227.161.86/16839sa320revised.pdf

13 SA 330 The Auditor's Responses to Assessed Risks April 1, 2008

http://220.227.161.86/15384Link19_330SA.pdf

14 SA 402 Audit Considerations Relating to an Entity Using a Service Organization April 1, 2010

http://220.227.161.86/16840sa402revised.pdf

15 SA 450 Evaluation of Misstatements Identified during the Audits April 1, 2010

http://220.227.161.86/16841sa450revised.pdf

16 SA 500 Audit Evidence April 1, 2009

http://icai.org/resource_file/15576sa500revised.pdf

17 SA 501 Audit Evidence - Specific Considerations for Selected Items April 1, 2010

http://220.227.161.86/18134sa501_rev.pdf

18 SA 505 External Confirmations April 1, 2010

http://220.227.161.86/18135sa505_rev.pdf

19 SA 510 Initial Audit Engagements-Opening Balances April 1, 2010

http://220.227.161.86/15390Link25_510text.pdf

20 SA 520 Analytical Procedures April 1, 2010

http://220.227.161.86/18136sa520_rev.pdf

21 SA 530 Audit Sampling April 1, 2009

http://220.227.161.86/15393Link28_530text.pdf

22 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting April 1, 2009

Estimates, and Related Disclosures

http://220.227.161.86/15395Link30_540text.pdf

23 SA 550 Related Parties April 1, 2010

http://220.227.161.86/15397Link32_550text.pdf

24 SA 560 Subsequent Events April 1, 2009

http://220.227.161.86/15399Link34_SA%20560_Standard_OKOK.pdf

25 SA 570 Going Concern April 1, 2009

http://220.227.161.86/15401Link36_SA570-final_standard.pdf

26 SA 580 Written Representations April 1, 2009

http://220.227.161.86/15403Link38_sa580.pdf

27 SA 600 Using the Work of Another Auditor April 1, 2002

http://220.227.161.86/18836sa600_aas.pdf

28 SA 610 Using the Work of Internal Auditors April 1, 2010

http://220.227.161.86/16842sa610revised.pdf

29 SA 620 Using the Work of an Auditor's Expert April1, 2010

http://220.227.161.86/18137sa620_rev.pdf

30 SA 700 Forming an Opinion and Reporting on Financial Statements April 1, 2011

http://220.227.161.86/17874sa700annx1.pdf

31 SA 705 Modifications to the Opinion in the Independent Auditor's Report April 1, 2011

http://220.227.161.86/17875sa705annex2.pdf

32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the April 1, 2011

Independent Auditor's Report

http://220.227.161.86/17876sa706annex3.pdf

33 SA 710 Comparative Information - Corresponding Figures and April 1, 2011

Comparative Financial Statements

http://220.227.161.86/18793annex1SA710.pdf

34 SA 720 The Auditor's Responsibility in Relation to Other Information in April 1, 2010

Documents Containing Audited Financial Statements

http://220.227.161.86/15578sa720ann.pdf

35 SRE 2400 Engagements to Review Financial Statements April 1, 2010

http://220.227.161.86/18727annex1200410.pdf

36 SRE 2410Review of Interim Financial Information Performed by the April 1, 2010

Independent Auditor of the Entity

http://220.227.161.86/18728annex2200410.pdf

37 SAE 3400The Examination of Prospective Financial Information April 1, 2007

http://220.227.161.86/15410Link45_3400SAE-AAS35.pdf

38 SRS 4400 Engagements to Perform Agreed Upon Procedures April 1, 2004

Regarding Financial Information

http://220.227.161.86/15411Link46_4400SRS-AAS32.pdf

39 SRS 4410 Engagements to Compile Financial Information April 1, 2004

http://220.227.161.86/15412Link47_4410SRS-AAS31.pdf

*Effective date means that the SA is effective for audits of the financial statements for periods beginning

on or after the specified date

III. Guidance Notes/Study Guide/Monograph

1. Guidance Note on Audit of Fixed Assets.

2. Guidance Note on Audit of Inventories.

3. Guidance Note on Audit of Debtors, Loans and Advances.

4. Guidance Note on Audit of Investments.

5. Guidance Note on Audit of Miscellaneous Expenditure.

6. Guidance Note on Audit of Cash and Bank Balances.

7. Guidance Note on Audit of Liabilities.

8. Guidance Note on Audit of Revenue.

9. Guidance Note on Audit of Expenses.

10. Guidance Note on Provision for Proposed Dividend

Text of All applicable Guidance Notes is available in Volume II of Auditing and Assurance Study Material.

These can be accessed by following the path - http://www.icai.org/new_post.html?post_id=6192.

0 comments:

Post a Comment

 
Design by Free WordPress Themes | Bloggerized by Lasantha - Premium Blogger Themes | Hot Sonakshi Sinha, Car Price in India