Auditing Standards (SA)

(PDF) Complete Text on SA 299

Download Complete Text on SA 299 (Revised) – Joint Audit of Financial Statements [embeddoc url=”https://resource.cdn.icai.org/49657aasb39352.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 265

Download Complete Text on SA 265 – Communicating Deficiencies in Internal Control to Those Charged with Governance and Management [embeddoc url=”https://resource.cdn.icai.org/16838sa265.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 260

Download Complete Text on SA 260 (Revised) – Communication with Those Charged with Governance [embeddoc url=”https://resource.cdn.icai.org/44098aasb33841-sa260.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 250

Download Complete Text on SA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements [embeddoc url=”https://resource.cdn.icai.org/15376Link11_SA250-text.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 240

Download Complete Text on SA 240 – The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements [embeddoc url=”https://resource.cdn.icai.org/15374Link9_240SA_REVISED.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 230

Download Complete Text on SA 230 – Audit Documentation [embeddoc url=”https://icai.org/resource/15372Link7_SA230-standard.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 220

Download Complete Text on SA 220 – Quality Control for an Audit of Financial Statements [embeddoc url=”https://resource.cdn.icai.org/18133sa220_rev.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 210

Download Complete Text on SA 210 – Agreeing the Terms of Audit Engagements [embeddoc url=”https://resource.cdn.icai.org/16837sa210revised.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SA 200

Download Complete Text on SA 200 – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing [embeddoc url=”https://resource.cdn.icai.org/18132sa200_rev.pdf” download=”all” viewer=”google”]

(PDF) Complete Text on SQC 1

Download Complete Text on Standard on Quality Control (SQC) 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements [embeddoc url=”https://resource.cdn.icai.org/15366Link1.pdf” download=”all” viewer=”google”]

(PDF) Ready Reference on SQC 1

Download Ready Reference on Standard on Quality Control (SQC) 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements [embeddoc url=”https://www.compliancesimplified.in/wp-content/uploads/2020/12/SQC-1.pdf” download=”all” text=”Download File”]   Source: ICAI Ready Referencer on Engagement and Quality Control Standards

(PDF) Ready Reference on SA 720

Download Ready Reference on SA 720 (Revised) – The Auditor’s Responsibilities Relating to Other Information [embeddoc url=”https://www.compliancesimplified.in/wp-content/uploads/2020/12/SA-720.pdf” download=”all” text=”Download File”]   Source: ICAI Ready Referencer on Engagement and Quality Control Standards