SQC 1 Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements SA 220 Quality Control for an Audit of Financial Statements
Chapter 2: General Auditing Principles and Auditors Responsibilities
SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements SA 260 Communication with Those Charged with Governance SA 299 Joint Audit of Financial Statements SA 402 Audit Considerations Relating to an Entity Using a Service Organisation
Chapter 3: Audit Planning, Strategy and Execution
SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing SA 210 Agreeing the Terms of Audit Engagements SA 600 Using the Work of Another Auditor SA 610 Using the Work of Internal Auditors SA 620 Using the Work of an Auditor’s Expert SA 520 Analytical Procedures SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
Chapter 4: Materiality, Risk Assessment and Internal Control
SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management SA 300 Planning an Audit of Financial Statements SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment SA 330 The Auditor’s Responses to Assessed Risks
Chapter 5: Audit Evidence
SA 500 Audit Evidence SA 501 Audit Evidence-Specific Considerations for Selected Items SA 505 External Confirmations SA 510 Initial Audit Engagements – Opening Balances SA 530 Audit Sampling SA 550 Related Parties
Chapter 6: Completion and Review
SA 560 Subsequent Events SA 570 Going Concern SA 580 Written Representations Chapter 7: Reporting SA 700 Forming an Opinion and Reporting on Financial Statements SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report SA 705 Modifications to the Opinion in the Independent Auditor’s Report SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report SA 710 Comparative Information—Corresponding Figures and Comparative Financial Statements SA 720 The Auditor’s Responsibilities Relating to Other Information CARO-2020 Reporting under CARO 2020
Chapter 8: Specialised Areas
SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks SA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement SA 810 Engagements to Report on Summary Financial Statements
Chapter 9: Related Services
SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information SRS 4410 Compilation Engagements
Chapter 10: Review of Financial Information
SRE 2400 Engagements to Review Historical Financial Statements SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Chapter 11: Prospective Financial Information and Other Assurance Services
SAE 3400 The Examination of Prospective Financial Information SAE 3402 Assurance Reports on Controls At a Service Organisation SAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
Chapter 12: Digital Auditing & Assurance
Chapter 13: Group Audits
Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies
Chapter 15: Overview of Audit of Public Sector Undertakings
Chapter 16: Internal Audit
Chapter 17: Due Diligence, Investigation & Forensic Accounting
Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social And Governance (ESG) Assurance
Chapter 19: Professional Ethics & Liabilities of Auditors
