ICAI’s Implementation Guides on SA 210 and SA 560
ICAI has come out with the Implementation Guides on Auditing Standards ‘SA-560: Subsequent Events’ and ‘SA-210 : Agreeing the Terms of Audit Engagements, as under: ICAI’s Implementation Guide on …
Tag: Standards on Auditing (SA)
ICAI’s Standards on Auditing (SA, SQC, AROS/ AAS, SRE, SAE, SRS)
List of ICAI’s Standards on Auditing (SAs), including Engagement & Quality Control Standards (SQCs), Auditing, Review and Other Standards (AROS) earlier known as AAS, Standards on Review Engagements (SREs), …
ICAI’s Implementation Guide on ‘Revised SA 720: Auditor’s Responsibilities Relating to Other Information’
ICAI has released the Implementation Guide on ‘Revised SA 720: The Auditor’s Responsibilities Relating to Other Information’, comprising of FAQs on key relevant issues along with illustrative formats of …
ICAI’s Implementation Guide on ‘Revised SA 570: Going Concern’
ICAI has released Implementation Guide on ‘Revised SA 570: Going Concern’, for guidance of Members. This guide comprises of responses on key issues of revised SA 570 in question …
ICAI’s Implementation Guide on ‘Revised SA-610: Using the Work of Internal Auditors’
ICAI has issued ‘Implementation Guide’ on ‘Revised SA-610: Using the Work of Internal Auditors’, for practical guidance of members. Revised SA-610 was issued in Feb. 2016 to be applicable from …
ICAI’s FAQs on ‘Revised SA 570: Going Concern’
ICAI has issued a set of FAQs/ Clarifications relating to implementation issues of ‘Revised SA 570: Going Concern’, applicable for the audits of FY 2017-18 and onwards, including reference …
ICAI’s Implementation Guide on Revised SA 700, 705 and 706
ICAI has issued Implementation Guide on Revised SA 700, SA 705 and SA 706, in view of new formats of audit reports having been prescribed under these audit standards …
ICAI’s ‘Revised SA 299: Joint Audit of Financial Statements’
ICAI has issued ‘Revised SA 299: Joint Audit of Financial Statements’, applicable w.e.f. 01/04/2018 in the case of audit of large entities which appoints more than one auditor (i.e. …
ICAI’s Implementation Guide on SA-701: Communicating Key Audit Matters in the Independent Auditor’s Report
ICAI has issued an Implementation Guide on ‘SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report’, for guidance of members in discharging their reporting responsibilities under this …
ICAI’s Revised SA 720: Auditor’s Responsibilities Relating to Other Information
ICAI has issued ‘Revised SA 720: The Auditor’s Responsibilities Relating to Other Information’, applicable w.e.f. 01/04/2018, as under: ICAI’s Revised SA 720: The Auditor’s Responsibilities Relating to Other Information …