Guys here i am giving you Summary Notes of all the Standards on Auditing relevant for IPCC / IPC and Final Students in their upcoming examination.

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Standards of Auditing (SA) issued by ICAI

SA 200: Basic Principles Governing an Audit

SA 200A: Objective and Scope of the Audit of Financial Statements

SA 210: Terms of Audit Engagement

Shortcut-to-learn-Standards-on-Auditing

Standards on Auditing

SA 220: Quality Control for Audit Work

SA 230: Audit Documentation

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

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

SA 260: Communication With those Charged With Governance

SA 299: Responsibility of Joint Auditors

SA 300: Planning an Audit of Financial Statements

SA 310: Knowledge of the Business

SA 315: Understanding the Entity and its Environment and Assessing the Risk of Material Misstatement

SA 320: Audit Materiality

SA 330: The Auditor’s Responses to Assessed Risks

SA 402: Audit Considerations relating to Entities using Service Organisations

SA 500: Audit Evidence

SA 501: Audit Evidence – Additional Consideration for Specific Items

Part A: Attendance at Physical Inventory Counting

Part B: Inquiry regarding Litigation and claims                                              

Part C: Valuation and Disclosure of Long Term Investments

Part D: Segment Information

SA 505: External Confirmations

SA 510: Initial Audit Engagements – Opening Balances

SA 520: Analytical Procedures

SA 530: Audit Sampling

SA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

(a) review and test process used by management to develop the estimate;

(b) use an independent estimate for comparison with that prepared by management; or

(c) review subsequent events which confirm the estimate made

SA 550: Related Parties

SA 560: Subsequent Events

SA 570: Going Concern

SA 580: Written Representations

SA 600: Using the Work of another Auditor

SA 610: Relying Upon the Work of an Internal Auditor

SA 620: Using the Work of an Expert

SA700: The Auditor’s Report on Financial Statements

SA 705: “Modifications to the Opinion in the Independent Auditor’s Report”

SA 706: “Emphasis of Matter Paragraphs and Other Matter in the Independent Auditor’s Report

SA 710: Comparatives

SA 720: The Auditors Responsibility in Relation to Other Information in Documents containing Audited Financial Statements

Standard on Review Engagements (SRE) 2400:
Engagements to Review Financial Statements

Standard on Assurance Engagements (SAE) 3400 : The Examination of Prospective Financial Information

Standards on Related Services (SRS) 4400: Engagements to Perform Agreed–upon Procedures regarding Financial Information

SRS 4410: Engagements to Compile Financial Information