Standards on Auditing: The Council of the ICAI has issued following Standards on Auditing (SAs)-
1 SQC Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements April 1, 2009
2 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing April 1, 2010
3 SA 210 Agreeing the Terms of Audit Engagements April 1, 2010
4 SA 220 Quality Control for Audit of Financial Statements April 1, 2010
5 SA 230 Audit Documentation April 1, 2009
6 SA 240 The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements April 1, 2009
7 SA 250 Consideration of Laws and Regulations in An Audit of Financial Statements April 1, 2009
8 SA 260 Communication with Those Charged with Governance April 1, 2009
9 SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management April 1, 2010
10 SA 299 Responsibility of Joint Auditors April 1, 1996
11 SA 300 Planning an Audit of Financial Statements April 1, 2008
12 SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment April 1, 2008
13 SA 320 Materiality in Planning and Performing an Audit April 1, 2010
14 SA 330 The Auditor’s Responses to Assessed Risks April 1, 2008
15 SA 402 Audit Considerations Relating to an Entity Using a Service Organization April 1, 2010
16 SA 450 Evaluation of Misstatements Identified during the Audits April 1, 2010
17 SA 500 Audit Evidence April 1, 2009
18 SA 501 Audit Evidence - Specific Considerations for Selected Items April 1, 2010
19 SA 505 External Confirmations April 1, 2010
20 SA 510 Initial Audit Engagements-Opening Balances April 1, 2010
21 SA 520 Analytical Procedures April 1, 2010
22 SA 530 Audit Sampling April 1, 2009
23 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures April 1, 2009
24 SA 550 Related Parties April 1, 2010
25 SA 560 Subsequent Events April 1, 2009
26 SA 570 Going Concern April 1, 2009
27 SA 580 Written Representations April 1, 2009
28 SA 600 Using the Work of Another Auditor April 1, 2002
29 SA 610 Using the Work of Internal Auditors April 1, 2010
30 SA 620 Using the Work of an Auditor’s Expert April1, 2010
31 SA 700 Forming an Opinion and Reporting on Financial Statements April 1, 2012
32 SA 705 Modifications to the Opinion in the Independent Auditor’s Report April 1, 2012
33 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report April 1, 2012
34 SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements April 1, 2011
35 SA 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements April 1, 2010
36 SA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Framework April 1, 2011
37 SA 805 Special Considerations-Audits of Single Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement April 1, 2011
38 SA 810 Engagements to Report on Summary Financial Statements April 1, 2011