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CCH Students Referencer on Standards On Auditing By G. Sekar & B. Saravana Prasath Edition : November 2014

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Author : G Sekar & B Saravana Prasath
Publisher : Padhuka CCH
Edition : for May 2017 Exam

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Book Details

For CA Inter and CA Final


1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of
    an Audit in accordance with SAs
2 SA210 Agreeing the Terms of Audit Engagements 
3 SA 220 Quality Control for an Audit of Financial Statements 
4 SA 230 Audit Documentation 
5 SA 240 The Auditor's responsibilities relating to Fraud in an Audit of
   Financial Statements
6 SA 250 Consideration of Laws and Regulations in an Audit of Financial
  Statements .
7 SA 260 Communication with those charged with Governance 
8 SA 265 Communicating Deficiencies in Internal Control to those charged
  with Governance and Management
9 SA 299 Responsibility of Joint Auditors 
10 SA 300 Planning an Audit of Financial Statements 
11 SA315 IdentifYing and Assessing the Risks of Material Mis-statement
    through understanding the Entity and its Environment
12 SA 320 Materiality in Planning and Performing an Audit
13 SA 330 The Auditor's Responses to Assessed Risks 
14 SA 402 Audit Considerations relating to Entities using Service Organisations
15 SA 450 Evaluation of Mis-statements identified during the Audits 
16 SA 500 Audit Evidence 
17 SA 501 Audit Evidence - Specific considerations for Specific items 
18 SA 505 External Confinnations
19 SA510 Initial Audit Engagements - Opening Balances 
20 SA 520 Analytical Procedures 
21 SA 530 Audit Sampling 
22 SA 540 Auditing Accounting Estimates, including Fair Value Accounting
      Estimates and Related Disclosures
23 SASSO Related Parties
24 SA 560 Subsequent Events 
25 SA 570 Going Concern 
26 SA 580 Written Representations 
27 SA 600 Using the work of Another Auditor
28 SA 610 Using the work of an Internal Auditor
29 SA 620 Using the work of an Auditor's Expert 
30 SA 700 Forming an Opinion and Reporting on Financial Statements 
31 SA 705 Modification of Opinion in the Independent Auditor's Report 
32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
      Independent Auditor's Report.
33 SA 710 Comparative Information - Corresponding Figures and
      Comparative Financial Statements
34 SA 720 The Auditor's responsibility 111 relation to Other Information 
      Documents containing Audited Financial Statements
35 SA 800 Special Considerations - Audits of Financial Statements prepared in
      accordance with Special Purpose Framework
36 SA 805 Special Considerations - Audits of Single Purpose Financial
      Statements & Specific Elements, Accounts/ Items of a Financial 
37 SA 810 Engagements to Report on Summary Financial Statements 
38 SRE 2400 Engagements to Review Financial Statements 
39 SRE 2410 Review of Interim Financial Information performed by the
      Independent Auditor of the Entity
40 SAE 3400 The Examination of Prospective Financial Information 
41 SAE 3402 The Assurance Reports on Controls at Service Organisation 
42 SRS 4400 Engagement to perform Agreed - Upon Procedures regarding
      Financial Information
43 SRS 4410 Engagements to compile Financial Information 
44 SQC 1 Quality Control for Firms that perform Audits and Reviews of
     Historical Financial Information, Other Assurance and Related 
     Services Engagements
45 General Clarifications on Standards on Auditing 


1. Covers SA's, SRE's, SRS's, SAE's & SQC.
2. Past 54 Exams and Revision Test Papers covered.
3. Use of Tables and Flow Charts for Easy Memory.
4. Case Studies involving Multiple SA's covered.
5. Unique Summary/ Point-wise Presenta
6. Effective aid for Repeated Revision & Quick Learning