Auditing Standards - SQC - CAalley.com

Standards on Quality Control (SQCs)
(Auditing Standards)

Amendments to Preface to Auditing Standards and Clarification thereof

FAQs on Important Principles enunciated in Standards on Auditing w.r.t. Auditor’s Opinion and Audit Sampling
[Published in March 2023]

Framework for Social Audit Standards
[Will be applicable from February 4, 2023]

Social Audit Standards (SAS) 100 to 1600
[Effective from January 14, 2023]

Technical Guide on Digital Assurance

SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements”
Announcement on Amendment to SQC 1 - Retention Period for Engagement Documentation (Working Papers)

Audits and Reviews of Historical Financial Information

New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project

100-199 Introductory Matters
200-299 General Principles and Responsibilities
300-499 Risk Assessment and Response to Assessed Risks
500-599 Audit Evidence
600-699 Using Work of Others
700-799 Audit Conclusions and Reporting
800-899 Specialized Areas
- SA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks [Applicable from FY2024-25 onwards]
- SA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
- SA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement [Applicable from FY2024-25 onwards]
- SA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
- SA 810 (Revised), Engagements to Report on Summary Financial Statements [Applicable from FY2024-25 onwards]
- SA 810 , Engagements to Report on Summary Financial Statements
2000-2699 Standards on Review Engagements (SREs)
- SRE 2400 (Revised), Engagements to Review Historical Financial Statements
- SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

3000-3699 Standards on Assurance Engagements (SAEs)
- SSAE 3000, Standard on Sustainability Assurance Engagements, Assurance Engagements on Sustainability Information
3000-3399 Applicable to All Assurance Engagements
3400-3699 Subject Specific Standards

Related Services

4000-4699 Standards on Related Services (SRSs)
- SRS 4400 “Engagements to Perform Agreed-upon Procedures Regarding Financial Information”
- SRS 4410 (Revised), Compilation Engagements

General Clarifications issued

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