Auditing, Review and Other Standards (formerly known as AAS) - Complete Text
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| Standards on Quality Control (SQCs)
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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
- SA 500 (Revised) under the Clarity Project, “Audit Evidence”
- SA 501 (Revised)issued under the Clarity Project, “Audit Evidence—Specific Considerations for Selected Items”
- SA 505 (Revised) issued under the Clarity Project, “External Confirmations”
- SA 510 (Revised) under the Clarity Project, “Initial Audit Engagements – Opening Balances”
- SA 520 (Revised) issued under the Clarity Project, “Analytical Procedures”
- SA 530 (Revised) under the Clarity Project, “Audit Sampling”
- SA 540 (Revised) under the Clarity Project, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”
- SA 550 (Revised) under the Clarity Project, “Related Parties”
- SA 560 (Revised) under the Clarity Project, “Subsequent Events”
- SA 570 (Revised) under the Clarity Project, “Going Concern”
- SA 580 (Revised) under the Clarity Project, ”Written Representations”
- 600-699 Using Work of Others
- 700-799 Audit Conclusions and Reporting
- 800-899 Specialized Areas
- 2000-2699 Standards on Review Engagements (SREs)
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Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
- 3000-3699 Standards on Assurance Engagements (SAEs)
- 3000-3399 Applicable to All Assurance Engagements
- 3400-3699 Subject Specific Standards
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Related Services
- 4000-4699 Standards on Related Services (SRSs)
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| General Clarifications issued
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