Nstandards on auditing icai pdf

The standard on auditing sa 400, risk assessments and internal control, sa 310, knowledge of the business, and sa 401, auditing in a computer information systems environment, issued in june 2002, april 2000 and january 2003, respectively, would stand withdrawn. Sa 220, quality control for an audit of financial statements. Standard on auditing sa 701 communicating key audit. Under the going concern basis of accounting, the financial statements are prepared. This standard on auditing s a deals with the auditor s responsibility to consider laws and regulations when performing an audit of financial statements. Standard on internal audit sia 320, internal audit evidence. Standards on internal audit icai the institute of chartered. Standards on auditing sas for auditing historical financial information. Internal audit standards board published exposure drafts covering proposed updates.

Standards on auditing sas, to be applied in the audit of historical financial. Standards on auditing icai the institute of chartered accountants. Aas 1 basic principles governing an audit aas 2 objective and scope of the audit of financial statements. Icai the institute of chartered accountants of india set up by an act of parliament. Auditing and assurance standards icai the institute of chartered. Engagement and quality control standards icai the institute of. Download auditing mcq file in pdf format caclubindia. These apply whenever any independent audit is carried out. The worldwide movement toward international standards for financial reporting and for auditing will have a significant impact on the work of corporate accountants and internal auditors. We conducted our audit in accordance with the standards on. This sa does not apply to other assurance engagements in which the auditor is specifically engaged to test and report separately on compliance with specific laws or regulations. The internal audit standards board is one of the nonstanding technical boards of the institute and was constituted on february 5, 2004.

Standard on internal audit sia 310, planning the internal audit assignment. This standard on auditing sa deals with the auditor s responsibilities in the audit of financial statements relating to going concern and the implications for the auditor s report. Icai the institute of chartered accountants of india. No part of the contents available in any icai publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the institute.