Standards on Auditing (SAs) is an integral part of the Auditing Syllabus in CA. In this post, I am providing a link to download question bank on SAs.
This file is a compilation of question and answers on Standards on Auditing given in the Practice Manual (PM). It has been compiled by Sumit Goyal.
The contents of this PDF file is given below:
- SA 200 Overall objective of the Independent Auditor and the Conduct of an Audit in Accordance with Standards of 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
- 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
- SA 300 Planning an Audit of Financial Statement
- 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 Organization
- SA 450 Evaluation of Misstatements Identified during the Audits
- 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
- SA 570 Going Concern
- SA 580 Written Representations
- SA 600 Using the Work of Another Auditors
- SA 610 Using the Work of Internal Auditors
- SA 620 Using the Work of an Auditor’s Expert
- SA 700 Forming an Opinion and Reporting on Financial Statements
- SA 705 Modifications to the Opinion in the Independent Auditor’s Report
- SA 706 Emphasis of Matter Paragraphs & 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 in Relation to Other Information in Documents Containing Audited Financial Statement
- SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Framework
- 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
- SRE 2400 Engagements to Review Financial Statements
- SRE 2410 Review of Interim Financial information Performed by Independent Auditor of the
- Entity
- 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
- SRS 4400 Engagements to Perform Agreed Upon Procedures Regarding Financial Information
- SRS 4410 Compilations Engagements
- SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
To download the question bank on Standards on Auditing, click on the link given down below:
I hope that his PDF file is of use to CA students.