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Engagement and Quality Control Standards
(Formerly known as Auditing and Assurance Standards)
Preface to the Standards on Quality Control,
Auditing, Review, Other Assurance and Related Services
Framework for Assurance Engagements
Effective Dates of Revised/ New
Standards on Auditing (SAs) issued by AASB
under the Clarity Project (as on July 26, 2010)
Standards on Quality Control (SQCs)
Audits and Reviews of Historical Financial Information
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100-999 |
Standards on Auditing (SAs)
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100-199 |
Introductory Matters |
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200-299 |
General Principles and
Responsibilities |
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SA 200 (AAS 1), "Basic
Principles Governing an Audit"
SA 200A (AAS 2), "Objective and Scope of the Audit of Financial
Statements"
SA 200 (Revised)
under the Clarity Project,
Overall Objectives of the Independent Auditor and the Conduct of an
Audit in Accordance with Standards on Auditing
SA 210 (AAS 26), "Terms of Audit Engagement"
SA 210 (Revised) under the Clarity
Project,
"Agreeing the Terms of the Audit Engagements"
SA 220 (AAS 17), "Quality Control for Audit Work"
SA 220 (Revised) under the
Clarity Project,
Quality Control for an Audit of Financial Statements
SA 230 (AAS 3), "Documentation"
SA 230 (Revised) under the Clarity
Project,
"Audit Documentation"
SA 240 (AAS 4), "The Auditor's Responsibility to Consider Fraud and
Error in an Audit of Financial Statements"
SA 240 (Revised) under the Clarity Project,
"The Auditor's
Responsibilities Relating to Fraud in an Audit of Financial
Statements"
SA 250 (AAS 21), "Consideration of Laws and Regulations in an Audit of
Financial Statements"
SA 250 (Revised) under the Clarity
Project,
"Consideration of Laws and Regulations in an Audit of Financial
Statements"
SA 260 (AAS 27), "Communications of Audit Matters with Those Charged
with Governance"
SA 260 (Revised) under
the Clarity Project,
"Communication with Those Charged with Governance"
SA 265 under the Clarity
Project,
"Communicating Deficiencies in Internal Control to Those Charged with
Governance and Management"
SA 299 (AAS 12), "Responsibility of Joint Auditors"
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300-499 |
Risk Assessment and Response
to Assessed Risks |
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SA 300 (AAS 8), "Audit
Planning"
SA 300 (Revised) under the Clarity Project,
"Planning an Audit of
Financial Statements"
SA 310 (AAS 20), "Knowledge of the Business"
SA 315 under the Clarity Project,
"Identifying and Assessing the Risks
of Material Misstatement through Understanding the Entity and Its
Environment"
SA 320 (AAS 13), "Audit Materiality"
SA 320 under the Clarity Project,
"Materiality in Planning and Performing an Audit"
SA 330 under the Clarity Project,
"The Auditor's Responses to Assessed
Risks"
SA 400 (AAS 6), "Risk Assessments and Internal Control"
SA 401 (AAS 29), "Audit in a Computer Information Systems Environment"
SA 402 (AAS 24), "Audit Considerations Relating to Entities Using
Service Organisations"
SA 402 (Revised) under the Clarity
Project,
"Audit Considerations Relating to an Entity using a Service
Organisation" SA 450, under the
Clarity Project,
"Evaluation of Misstatements Identified During the Audit"
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500-599 |
Audit Evidence |
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SA 500 (AAS 5), "Audit
Evidence"
SA 500 (Revised) under
the Clarity Project,
"Audit Evidence"
SA 501 (AAS 34), "Audit Evidence - Additional Considerations for
Specific Items"
SA 501 (Revised) under the
Clarity Project,
Audit Evidence - Specific Considerations for Selected Items
SA 505 (AAS 30), "External Confirmations"
SA 505 (Revised) under the Clarity
Project,
External Confirmations
SA 510 (AAS 22), "Initial Engagements - Opening Balances"
SA 510 (Revised) under the Clarity
Project,
"Initial Audit Engagements Opening Balances"
SA 520 (AAS 14), "Analytical Procedures"
SA 520 (Revised) under the Clarity
Project,
Analytical Procedures
SA 530 (AAS 15), "Audit Sampling"
SA 530 (Revised) under
the Clarity Project,
"Audit Sampling"
SA 540 (AAS 18), "Auditing of Accounting Estimates"
SA 540 (Revised) under the Clarity
Project,
Auditing Accounting Estimates, Including Fair Value Accounting
Estimates, and Related Disclosures
SA 550 (AAS 23), "Related Parties"
SA 550 (Revised) under the Clarity
Project,
"Related Parties"
SA 560 (AAS 19), "Subsequent Events"
SA 560 (Revised) under
the Clarity Project,
"Subsequent Events"
SA 570 (AAS 16), "Going Concern"
SA 570 (Revised) under the Clarity
Project,
"Going Concern"
SA 580 (AAS 11), "Representations by Management"
SA 580 (Revised) under the Clarity Project,
"Written Representations"
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600-699 |
Using Work of Others |
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SA 600 (AAS 10), "Using the
Work of Another Auditor"
SA 610 (AAS 7), "Relying Upon the Work of an Internal Auditor"
SA 610 (Revised) under the Clarity
Project,
"Using the Work of Internal Auditors"
SA 620 (AAS 9), "Using the Work of an Expert"
SA 620 (Revised) under the Clarity
Project,
Using the Work of an Auditor’s Expert
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700-799 |
Audit Conclusions and
Reporting |
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SA 700 (AAS 28), "The
Auditor's Report on Financial Statements"
SA 700 (Revised) under the Clarity
Project,
Forming an Opinion and Reporting on Financial Statements
SA 705 under the Clarity Project,
Modifications to the Opinion in the Independent Auditor’s Report
SA 706 under the Clarity Project,
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor’s Report
SA 710 (AAS 25), "Comparatives"
SA 710 (Revised) under the Clarity
Project,
Comparative Information—Corresponding Figures and Comparative
Financial Statements
SA 720 under the Clarity
Project,
"The Auditor's Responsibility in Relation to Other Information in
Documents Containing Audited Financial Statements"
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800-899 |
Specialized Areas |
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SA 800 under the Clarity Project,
Special Considerations — Audits of Financial Statements Prepared in
Accordance with Special Purpose Frameworks
SA 805 under the Clarity Project,
Special Considerations — Audits of Single Financial Statements and
Specific Elements, Accounts or Items of a Financial Statement
SA 810 under the Clarity Project,
Engagements to Report on Summary Financial Statements
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2000-2699 |
Standards on Review
Engagements (SREs) |
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SRE 2400 (AAS 33),
"Engagements to Review Financial Statements"
SRE 2400 (Revised) under
the Clarity Project,
Engagements to Review Financial Statements
SRE 2410 under the Clarity Project,
Review of Interim Financial Information Performed by the Independent
Auditor of the Entity
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Assurance Engagements Other Than Audits or Reviews of Historical
Financial Information
Related Services
General Clarifications issued
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