Revised/New Standards on Auditing (SAs) issued by AASB

SA	Subject	Date
SQC 1	Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements	01/04/2009
200	Overall objectives of the Independent Auditor and the conduct of an Audit in accordance with Standards on Auditing	—
210	Terms of Audit Engagements	01-04-2010
220	Quality Control for an Audit of Financial Statements	01-04-2010
230	Audit Documentation	01-04-2009
240	The Auditor’s Responsibility Relating to Fraud in an  Audit of Financial Statements	01-04-2009
250	Consideration of Laws and Regulations in an Audit of Financial Statements	01-04-2009
260	Communication with those Charged with Governance	01-04-2009
265	Communicating Deficiencies in Internal Control to those Charged with Governance and Management	01-04-2010
299	Responsibility of Joint Auditors	01-04-1996
300	Planning of Audit of Financial Statements	01-04-2008
315	Identifying and Assessing the Risks of Material Misstatement  through Understanding the Entity and its Environment	01-04-2008
320	Materiality in Planning and Performing an Audit	01-04-2010
330	The Auditor’s Response to Assessed Risks	01-04-2008
402	Audit Considerations Relating to an Entity Using a Service Organisation	01-04-2010
450	Evaluation of Misstatements Identified during the Audit	01-04-2010
500	Audit Evidence	01-04-2009
501	Audit Evidence – Specific Considerations for Selected Items	01-04-2010
505	External Confirmations	01-04-2010
510	Initial Audit Engagements – Opening Balances	01-04-2010
520	Analytical Procedures	01-04-2010
530	Audit Sampling	01-04-2009
540	Auditing Accounting Estimates, Including Fair  Value Accounting Estimates, and Related Disclosures	01-04-2009
550	Related Parties	01-04-2010
560	Subsequent Events	01-04-2009
570	Going Concern	01-04-2009
580	Written Representations	01-04-2009
600	Using the Work of Another Auditor	01-04-2002
610	Using the work of an Internal Auditor	01-04-2010
620	Using work of an Auditor’s expert	01-04-2010
700	Forming an Opinion and Reporting on Financial Statements	01-04-2012
705	Modifications to the Opinion in the Independent Auditor’s Report	01-04-2012
706	Emphasis of Matter Paragraphs and Order Matter Paragraphs in the Independent Auditor’s Report	01-04-2011
710	Comparatives Information – Corresponding Figures and Comparative Financial Statements	01-04-2011
720	The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements	01-04-2010
800	Special Consideration – Audits of Financial Statements Prepared in Accordance with Special Purpose Framework	01-04-2011
805	Special Consideration – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement	01-04-2011
810	Engagements to Report on Summary Financial Statements	01-04-2011
SRE	Standards on Review Engagements
2400	Engagements to Review Financial Statements	01-04-2010
2410	Review of Interim Financial Information Performed by  the Independent Auditor of the Entity	01-04-2010
3000	Assurance Engagements other than Audits or Reviews of Historical Financial information	—
SAE	Standards on Assurance Engagements
3400	The Examination of Prospective Financial Information	01-04-2007
3402	Assurance Reports on Controls at a Service Organisation  Related Services	01-04-2011
SRS	Standards on Related Services
4400	Engagements to Perform Agreed-upon Procedures Regarding Financial Information	01-04-2004
4410	Engagements to Compile Financial Information	01-04-2004
D.	Statements on Auditing
1	Statement on Auditing Practices	—
2	Statement on Qualifications in Auditor’s Report	—
3	Statement on CARO 2003	—
4	Statement of payments to Auditors for other services	—
5	Statement on responsibility of Joint Auditors	—
E.	Guidance Notes
1	Guidance Note on Tax Audit u/s. 44AB of Income-tax Act, 1961	—
2	Guidance Notes on Accounting Aspects	—
3	Guidance Note on Turnover in case of Contractors	—
4	Guidance Note on Applicability of Accounting Standard (AS)-25 to Interim Financial Results	—
5	Guidance Note on Remuneration paid to key management personnel – Whether a related party transaction	—
6	Guidance Note on Applicability of Accounting Standard (AS)-20, Earnings Per Share	—
7	Guidance Note on Terms used in Financial Statements	—
8	Guidance Note on Treatment of Reserves created on Revaluation of Fixed Asset	—
9	Guidance Note on Accrual Basis of Accounting	—
10	Guidance Note on Accounting for Depreciation for Companies	—
11	Guidance Note on Some Important Issues arising from the Amendments in Schedule XIV to the Companies Act, 1956	—
12	Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares	—
13	Guidance Note on Accounting for Leases	—
14	Guidance Note on Accounting for Corporate Dividend Tax	—
15	Guidance Note on Accounting for Treatment of Excise Duty	—
16	Guidance Note on Accounting for Dot Com Companies	—
17	Guidance Note on Accounting for Employee Share Based Payments	—
18	Guidance Note on Accounting for State Level Value Added Tax	—
19	Guidance Note on Accounting for Fringe Benefits Tax	—
20	Guidance Note on Accounting by Schools	—
21	Guidance Note on Accounting for Credit available in respect of Minimum Alternative Tax under the Income-tax Act, 1961	—
22	Guidance Note on recognition of Revenue by Real Estate Developers	—
23	Guidance Note on Accounting on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25	—
24	Guidance Note on Accounting for MODVAT/CENVAT	—
25	Guidance Note on Accounting of Self-Generated Certified Emission Reductions (CERs) (Issued 2012)	—
26	Guidance Note on Accounting for Rate Regulated Activities	—
27	Guidance Note on Accounting for Real Estate Transaction (Revised 2012)	—
28	Guidance Note on Oil and Gas Producing Activities (Revised 2013)	—
29	Guidance Note on Accounting for Derivative Transactions (Released 2015)	—
30	Guidance Note on Expenditure on Corporate Social Responsibility Activities (Issued 2015)	—
31	Guidance Notes on Auditing Aspects	—
32	Audit of Abridged Financial Statements	—
33	Audit of Accounts of Non-Corporate Entities	—
34	Audit of Cash and Bank Balances	—
35	Audit of Consolidated Financial Statements	—
36	Audit of Debtors, Loans & Advances	—
37	Audit of Expenses	—
38	Audit of Fixed Asset	—
39	Audit of Investments	—
40	Audit of Liabilities	—
41	Audit of Miscellaneous Expenditure (Revised)	—
42	Audit of Payment of Dividend	—
43	Audit of Revenue	—
44	Audit Reports and Certificates for Special Purposes	—
45	Audit of Accounts of Liquidators	—
46	Auditor’s Report on Revised Accounts of Companies Before Circulation to Share holders	—
47	Capital & Reserves	—
48	Certificate on Corporate Governance	—
49	Certificate to be issued by the Auditor of a Company pursuant to Companies (Acceptance of Deposits) Rules, 1973	—
50	Certificate of Documents for Registration of Charges	—
51	Computer Assisted Audit Techniques (CAATs)	—
52	Duty Cast on the Auditors u/s. 45-MA of the Reserve Bank of India Act, 1934	—
53	Independent of Auditors (Revised)	—
54	Preparation of Financial Statements on Letterheads and Stationery of Auditors	—
55	Provision for Proposed Dividend	—
56	Reports of the Audit Report	—
57	Revision/Rectification of Financial Statements	—
58	Sections 227(3)(e) and (f) of the Companies Act, 1956 (Revised)	—
59	Section 293A of the Companies Act and the Auditor	—
60	Special considerations in the Audit of Small Entities	—
61	Audit of Property, Plant & Equipment	—
62	Certification of XBRL Financial Statements 4 and Industry Specific Guidance Notes	—
63	Audit of Banks (Revised 2015) edition	—
64	Audit of Members of Stock Exchanges (Revised)	—
65	Audit of Companies Carrying on General Insurance Business	—
66	Audit of Companies Carrying on Life Insurance Business	—
67	Guidance on Reporting under the Companies (Auditor’s Report) Order, 2015 (CARO, 2015) and Consequential Amendment to the Format of the Auditor’s Report of a Company).
68	Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
69	Guidance Note on Reporting under Section 143(3)(f) of the Act and Reporting under Section 143(3)(h) of the Act
Secretarial Standards notified under the Companies Act, 2013
SS1	Meetings of the Board of Directors
SS2	General Meetings