About Bharat’s Standards on Auditing- A Practitioner’s Guide
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 Single 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 Accounting Standards, CARO Checklist, Audit Checklists for Items of Financial Statements and Reporting and Letter Formats
Chapter 1 Audit of Items of Financial Statements
Chapter 2 Schedule III (2021 Amendments)
Chapter 3 Companies (Auditor’s Report) Order, 2016 — Checklist
Chapter 4 Companies (Auditor’s Report) Order, 2020 — Checklist
Chapter 5 Practice Pointer Queries on Accounting Standards
Chapter 6 Various Formats for Reporting and Documentation under Engagement and Quality Control Standards
Appendix Schedule III
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