Standards on Auditing (SA)

SA-200
SA 200 Objective Of Independent Auditor Conduct Of Audit
SA 200 Objective Of Independent Auditor Conduct Of Audit applicability, scope, requirements, definition, complying with other standards
cleartax.in
SA 210
SA 210 (REVISED) Agreeing the Terms of Audit Engagement
SA 210 deals with preconditions to be followed prior agreeing to terms of Audit engagement with the management & certain additional considerations
cleartax.in
SA 240
SA 240 – The Auditor’s Responsibility Relating to Fraud In An Audit Of Financial Statements
SA 240 gives the auditor an ideal approach for identification of fraud & assessment of its Impact on making an opinion on the financial statements audited.
cleartax.in
SA 300
SA 300 Planning an Audit of Financial Statements- Overall Audit Strategy & Audit Plan
SA 300 entails Auditor's duties while planning Audit of Financial Statements especially in case of recurring audit engagements with sample Audit Plan
cleartax.in
SA 315
SA 315 Identifying and Assessing the Risk of Material Misstatement Through Understanding the Entity and Its Environment
SA 315 Identifying and Assessing the Risk of Material Misstatement Through Understanding the Entity and Its Environment deals is critical for a organisation
cleartax.in
SA 330
SA 330 Auditor’s Responses To Assessed Risk
SA 330 deals with auditor’s responsibility to design & implement responses to assessed risk of material misstatement identified in accordance with SA 315
cleartax.in
SA 450
SA 450 Evaluation of Misstatement Identified During the Audit
SA 450 Evaluation of Misstatement Identified During Audit explains auditor’s responsibility to evaluate the effect of identified & uncorrected misstatements
cleartax.in
SA 600
SA 600 Using the Work of Another Auditor
SA 600 Using the Work of Another Auditor deals with the responsibility of the principal auditor in relation to the use of work of other auditors
cleartax.in
SA 610
SA 610 Using the Work of Internal Auditors
SA 610 Using the Work of Internal Auditors deals with external auditor’s responsibilities while using other auditor’s work, scope and objective
cleartax.in
SA 620
SA 620 Using the Work of an Auditor’s Expert
SA 620 Using the Work of an Auditor’s Expert- Auditor’s responsibility while using expert's work other than auditing or accounting to obtain audit evidence
cleartax.in
SA 700
SA 700 Forming an Opinion and Reporting on Financial Statements
SA 700 states the responsibilities of auditor in forming opinion on Financial Statements  and Form & Content of unmodified Audit Report
cleartax.in
SA 701
SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
SA 701 deals with the responsibilities of an auditor to communicate the key audit matters in his/her audit report.
cleartax.in
SA 710
SA 710 Comparative Information— Corresponding Figures And Comparative Financial Statements
SA 710 deals with the responsibilities of an auditor with respect to comparative information in the audit of the financial statements.
cleartax.in
​
Standards on Auditing - Previous
Standards on Quality Control (SQC)
Next - Standards on Auditing
Standards on Review Engagements (SRE)
Last updated 7 months ago