Division I

Statutory Auditors’ Practice Pointer References to Engagement and Quality Control Standards

List of Standards of Auditing (SAs), Standards of Review Engagements, Standard on Assurance Engagements (SAEs), Standards on Related Services (SRSs)                

Chapter 1       SA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing                              

Chapter 2       SA 210: Agreeing the Terms of Audit Engagements            

Chapter 3       SA 220: Quality Control for an Audit of Financial Statements        

Chapter 4       SA 230: Audit Documentation                                              

Chapter 5       SA 240: The Auditor’s Responsibility Relating to Fraud in an Audit of Financial Statements                                                                                               

Chapter 6       SA 250: Consideration of Laws and Regulations in an Audit of Financial Statements       

Chapter 7       SA 260: Communication with those Charged with Governance (Revised)  

Chapter 8       SA 265: Communicating Deficiencies in Internal Control to those Charged with Governance and Management                                                                   

Chapter 9       SA 299: Joint Audit of Financial Statement (Revised)         

Chapter 10     SA 300: Planning an Audit of Financial Statements             

Chapter 11     SA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment                    

Chapter 12     SA 320: Materiality in Planning and Performing an Audit   

Chapter 13     SA 330: The Auditor’s Responses to Assessed Risks           

Chapter 14     SA 402: Audit Considerations Relating to an Entity Using a Service Organisation

Chapter 15     SA 450: Evaluation of Misstatements Identified During the Audit 

Chapter 16     SA 500: Audit Evidence                                                       

Chapter 17     SA 501: Audit Evidence — Specific Considerations for Selected Items     

Chapter 18     SA 505: External Confirmations                                           

Chapter 19     SA 510: Initial Audit Engagements — Opening Balances   

Chapter 20     SA 520: Analytical Procedures                                              

Chapter 21     SA 530: Audit Sampling                                                       

Chapter 22     SA 540: Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures                                                               

Chapter 23     SA 550: Related Parties                                                         

Chapter 24     SA 560: Subsequent Events                                                  

Chapter 25     SA 570: Going Concern (Revised)                                        

Chapter 26     SA 580: Written Representations                                          

Chapter 27     SA 600: Using the Work of Another Auditor                       

Chapter 28     SA 610: Using the Work of Internal Auditors (Revised)      

Chapter 29     SA 620: Using the Work of an Auditor’s Expert                  

Chapter 30     SA 700: Forming an Opinion and Reporting on Financial Statements (Revised)     

Chapter 31     SA 701: Communicating Key Audit Matters in the Independent Auditor’s Report

Chapter 32     SA 705: Modifications to the Opinion in the Independent Auditor’s Report (Revised)      

Chapter 33     SA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised)                                                   

Chapter 34     SA 710: Comparative Information – Corresponding Figures and Comparative Financial Statements                                                                             

Chapter 35     SA 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (Revised)            

Chapter 36     SA 800: Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks                                                 

Chapter 37     SA 805: Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement         

Chapter 38     SA 810: Engagements to Report on Summary Financial Statements

Chapter 39     SRE 2400: Engagements to Review Historical Financial Statements (Revised)      

Chapter 40     SRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity                                                                           

Chapter 41     SAE 3400: The Examination of Prospective Financial Information 

Chapter 42     SAE 3402: Assurance Reports on Controls at a Service Organisation          

Chapter 43     SAE 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus                                   

Chapter 44     SRS 4400: Engagements to Perform Agreed-upon Procedures regarding Financial Information                                                                                               

Chapter 45     SRS 4410: Compilation Engagements (Revised)                  

Division II

Statutory Auditors’ Practice Pointers on AccountingStandards, CARO Checklist, Audit Checklists for ItemFinancial Statements and Reporting and Letter Form

Chapter 1       Audit of Items of Financial Statements                                

Chapter 2       Schedule III (2021 Amendments)                                         

Chapter 3       Companies (Auditor's Report) Order, 2020 — Checklist     

Chapter 4       Practice Pointer Queries on Accounting Standards               

Appendix       Schedule III