Auditing Standards - SQC - CAalley.com

Standards on Quality Control (SQCs)
(Auditing Standards)

Amendments to Preface to Auditing Standards and Clarification thereof

Announcement regarding issuance of SQM 1 & SQM 2 dated October 14, 2024

FAQs on Important Principles enunciated in Standards on Auditing w.r.t. Auditor’s Opinion and Audit Sampling
[Published in March 2023]

Framework for Social Audit Standards
[Will be applicable from February 4, 2023]

Social Audit Standards (SAS) 100 to 1600
[Effective from January 14, 2023]

Technical Guide on Digital Assurance

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
300-499 Risk Assessment and Response to Assessed Risks
500-599 Audit Evidence
600-699 Using Work of Others
700-799 Audit Conclusions and Reporting
800-899 Specialized Areas
- SA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks [Applicable from FY2024-25 onwards]
- SA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
- SA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement [Applicable from FY2024-25 onwards]
- SA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
- SA 810 (Revised), Engagements to Report on Summary Financial Statements [Applicable from FY2024-25 onwards]
- 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)
- SSAE 3000, Standard on Sustainability Assurance Engagements, Assurance Engagements on Sustainability Information
3000-3399 Applicable to All Assurance Engagements
3400-3699 Subject Specific Standards

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

Read more on: