Standards on Auditing - A Practitioner's Guide

Division I

Statutory Auditors’ Practice Pointer References to Engagement and Quality Control Standards

List 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 Auditing                              
• Chapter 2 - SA 210: Agreeing the Terms of Audit Engagements            
• Chapter 3 - SA 220: Quality Control for an Audit of Financial Statements        
• Chapter 4 - SA 230: Audit Documentation                                              
• Chapter 5 - SA 240: The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements                                                                                               
• Chapter 6 - SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements       
• Chapter 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 Management                                                                   
• Chapter 9 - SA 299: Joint Audit of Financial Statement (Revised)         
• Chapter 10 - SA 300: Planning an Audit of Financial Statements             
• Chapter 11 - SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment                    
• Chapter 12 - SA 320: Materiality in Planning and Performing an Audit   
• Chapter 13 - SA 330: The Auditor’s Responses to Assessed Risks           
• Chapter 14 - SA 402: Audit Considerations Relating to an Entity Using a Service Organisation
• Chapter 15 - SA 450: Evaluation of Misstatements Identified During the Audit 
• Chapter 16 - SA 500: Audit Evidence                                                       
• Chapter 17 - SA 501: Audit Evidence - Specific Considerations for Selected Items     
• Chapter 18 - SA 505: External Confirmations                                           
• Chapter 19 - SA 510: Initial Audit Engagements - Opening Balances   
• Chapter 20 - SA 520: Analytical Procedures                                              
• Chapter 21 - SA 530: Audit Sampling                                                       
• Chapter 22 - SA 540: Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures                                                               
• Chapter 23 - SA 550: Related Parties                                                         
• Chapter 24 - SA 560: Subsequent Events                                                  
• Chapter 25 - SA 570: Going Concern (Revised)                                        
• Chapter 26 - SA 580: Written Representations                                          
• Chapter 27 - SA 600: Using the Work of Another Auditor                       
• Chapter 28 - SA 610: Using the Work of Internal Auditors (Revised)      
• Chapter 29 - SA 620: Using the Work of an Auditor’s Expert                  
• Chapter 30 - SA 700: Forming an Opinion and Reporting on Financial Statements (Revised)     
• Chapter 31 - SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report
• Chapter 32 - SA 705: Modifications to the Opinion in the Independent Auditor’s Report (Revised)      
• Chapter 33 - SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised)                                                   
• Chapter 34 - SA 710: Comparative Information - Corresponding Figures and Comparative Financial Statements                                                                             
• Chapter 35 - SA 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised)            
• Chapter 36 - SA 800: Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks                                                 
• Chapter 37 - SA 805: Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement         
• Chapter 38 - SA 810: Engagements to Report on Summary Financial Statements
• Chapter 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 Entity                                                                           
• Chapter 41 - SAE 3400: The Examination of Prospective Financial Information 
• Chapter 42 - SAE 3402: Assurance Reports on Controls at a Service Organisation          
• Chapter 43 - SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus                                   
• Chapter 44 - SRS 4400: Engagements to Perform Agreed-upon Procedures Regarding Financial Information                                                                                               
• Chapter 45 - SRS 4410: Compilation Engagements (Revised)                  

Division II

Statutory Auditors’ Practice Pointers on AccountingStandards, CARO Checklist, Audit Checklists for ItemFinancial Statements and Reporting and Letter Form

• Chapter 1 - Audit of Items of Financial Statements                                
• Chapter 2 - Schedule III (2021 Amendments)                                         
• Chapter 3 - Companies (Auditor's Report) Order, 2020 - Checklist     
• Chapter 4 - Practice Pointer Queries on Accounting Standards               

Appendix - Schedule III