Tag: Standards on Auditing (SA)

The “Implementation Guide to Standard on Auditing (SA) 230: Audit Documentation (Revised 2022 Edition)” has been released by the ICAI. It’s worth noting that auditors must adhere to the …

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 …

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 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 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 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 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 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 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 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 …