Index

Standards on Quality Control (SQCs)

SQC 1 Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements

Standards on Auditing (SAs)

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 220 Quality Control for an Audit of Financial Statements

SA 230 Audit Documentation

SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

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

SA 260 Communication with Those Charged with Governance

SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

SA 299 Responsibility of Joint Auditors

SA 300 Planning an Audit of Financial Statements

SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

SA 320 Materiality in Planning and Performing an Audit

SA 330 The Auditor’s Responses to Assessed Risks

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

SA 450 Evaluation of Misstatements Identified During the Audit

SA 500 Audit Evidence

SA 501 Audit Evidence-Specific Considerations for Selected Items

SA 505 External Confirmations

SA 510 Initial Audit Engagements – Opening Balances

SA 520 Analytical Procedures

SA 530 Audit Sampling

SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

SA 550 Related Parties

SA 560 Subsequent Events

SA 570 Going Concern

SA 580 Written Representations

SA 600 Using the Work of Another Auditor

SA 610 Using the Work of Internal Auditors

SA 620 Using the Work of an Auditor’s Expert

SA 700 Forming an Opinion and Reporting on Financial Statements

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

SA 705 Modifications to the Opinion in the Independent Auditor’s Report

SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

SA 710 Comparative Information—Corresponding Figures and Comparative Financial Statements

SA 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

SA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

SA 810 Engagements to Report on Summary Financial Statements

Standards on Review Engagements (SREs)

SRE 2400 Engagements to Review Historical Financial Statements

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

Standards on Assurance Engagements (SAEs)

SAE 3400 The Examination of Prospective Financial Information

SAE 3402 Assurance Reports on Controls At a Service Organisation

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

Standards on Related Services (SRSs)

SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information

SRS 4410 Compilation Engagements

Group Audits

Audit of Banks and NBFCs

Audit of PSU

Internal audit