Auditing, Review and Other Standards (formerly known as AAS)

Standards on Quality Control (SQCs) 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 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 220, Quality Control for an Audit of Financial Statements SA 230, Audit Documentation 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 Revised SA 260, Communication with Those Charged with Governance SA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management SA 299, Responsibility of Joint Auditors Revised SA 299, Joint Audit of Financial Statements 300-499 Risk Assessment and Response to Assessed Risks 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 320, Materiality in Planning and Performing an Audit SA 330, The Auditor’s Responses to Assessed Risks SA 402, Audit Considerations Relating to an Entity Using a Service Organisation SA 450, Evaluation of Misstatements Identified During the Audit 500-599 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 520, Analytical Procedures SA 530, Audit Sampling SA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures SA 550, Related Parties SA 560, Subsequent Events Revised SA 570, Going Concern SA 580, Written Representations 600-699 Using Work of Others SA 600, Using the Work of Another Auditor Revised SA 610, Using the Work of Internal Auditors SA 620, Using the Work of an Auditor’s Expert 700-799 Audit Conclusions and Reporting SA 700, Forming an Opinion and Reporting on Financial Statements Revised 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 Revised 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 Revised 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 Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements Revised SA 720, The Auditor’s Responsibilities Relating to Other Information 800-899 Specialized 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 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) 3000-3399 Applicable to All Assurance Engagements 3400-3699 Subject Specific Standards 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

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 General Clarification (GC)-AASB/2/2004 on SA 210 General Clarification (GC)-AASB/1/2002 on SA 620

Last updated on 17th July, 2018