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

01-04-2010

210

Terms of Audit Engagements

01-04-2010

220

Quality Control for an Audit of Financial Statements

01-04-2010

230

Audit Documentation (Revised 2018)

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

01-04-2017

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

01-04-2017

580

Written Representations

01-04-2009

600

Using the work of Another Auditor

01-04-2002

610

Using the work of an Internal Auditor (Revised 2018)

01-04-2010

620

Using work of an Auditor’s expert

01-04-2010

700

Forming an Opinion and Reporting on Financial Statements (Revised)

01-04-2018

701

Communicating Key Audit Matters in the Independent Auditor’s Report

01-04-2018

705

Modifications to the Opinion in the Independent Auditor’s Report (Revised)

01-04-2018

706

Emphasis of Matter Paragraphs and Order Matter Paragraphs in the Independent Auditor’s Report (Revised)

01-04-2018

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 Historical Financial Statements

01-04-2010

2410

Review of Interim Financial Information Performed by the Independent Auditor of the Entity

01-04-2010

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

01-04-2011

3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information included in a Prospectus

01-04-2016

SRS

Standards on Related Services

4400

Engagements to Perform Agreed-upon Procedures Regarding Financial Information

01-04-2004

4410

Compilation Engagements

01-04-2004

D.

Statements on Auditing

1

Statement on Auditing Practices

2

Statement on Qualifications in Auditor’s Report

3

Statement on CARO 2016 (To be referred to till a separate statement is issued on CARO 2020, notified recently)

4

Statement of payments to Auditors for other services

5

Statement on responsibility of Joint Auditors

E.

Guidance Notes

I

Guidance Note on Tax Audit u/s. 44AB of Income-tax Act, 1961

II

Guidance Note on Report under section 92E of the Income-tax Act, 1961 (Transfer Pricing) - (Revised-2016)

III

Guidance Notes on Accounting Aspects

1

Guidance Note on Turnover in case of Contractors

2

Guidance Note on Applicability of Accounting Standard (AS) – 25 to Interim Financial Results

3

Guidance Note on Terms used in Financial Statements

4

Guidance Note on Accrual Basis of Accounting

5

Guidance Note on Accounting for Depreciation in Companies (Schedule II of Companies Act 2013)

6

Guidance Note on Accounting for Corporate Dividend Tax

7

Guidance Note on Accounting for Treatment of Excise Duty

8

Guidance Note on Accounting by Schools

9

Guidance Note on Accounting for Credit available in respect of Minimum Alternative Tax under the Income-tax Act, 1961

10

Guidance Note on Accounting on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25

11

Guidance Note on Accounting for MODVAT/CENVAT

12

Guidance Note on Accounting of Self-Generated Certified Emission Reductions (CERs) (Issued 2012)

13

Guidance Note on Accounting for Rate Regulated Activities

14

Guidance Note on Accounting for Real Estate Transaction (Revised 2012)

15

Guidance Note on Oil and Gas Producing Activities (Ind AS)

16

Guidance Note on Oil and Gas Producing Activities (Revised 2013)

17

Guidance Note on Accounting for Derivative Contracts (Issued 2015)

18

Guidance Note on Expenditure on Corporate Social Responsibility Activities (Issued May 15, 2015)

19

Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable)

20

Guidance Note on Audit of Internal Financial Controls Over Financial Reporting

21

Guidance Note on Accounting and Auditing of Political Parties

22

Guidance Note on Combined and Carve-Out Financial Statements (September 2016)

IV

Guidance Notes on Auditing Aspects

1

Audit of Accounts of Non-Corporate Entities (Bank Borrowers)

2

Audit of Cash and Bank Balances

3

Audit of Consolidated Financial Statements

4

Audit of Debtors, Loans & Advances

5

Audit of Expenses

6

Audit of Investments

7

Audit of Liabilities

8

Audit of Miscellaneous Expenditure (Revised)

9

Audit of Payment of Dividend

10

Audit of Revenue

11

Audit Reports and Certificates for Special Purposes (Revised 2016)

12

Audit of Accounts of Liquidators

13

Capital & Reserves

14

Certificate on Corporate Governance (Revised)

15

Certificate to be issued by the Auditor of a Company pursuant to Companies (Acceptance of Deposits) Rules, 1975

16

Certificate of Documents for Registration of Charges

17

Computer Assisted Audit Techniques (CAATs)

18

Duty Cast on the Auditors u/s. 45-MA of the Reserve Bank of India Act, 1934

19

Independence of Auditors (Revised)

20

Preparation of Financial Statements on Letterheads and Stationery of Auditors

21

Provision for Proposed Dividend

22

Sections 227(3)(e) and (f) of the Companies Act, 1956 (Revised)

23

Section 293A of the Companies Act and the Auditor

24

Audit of Property, Plant & Equipment

25

Certification of XBRL Financial Statements

IV

Industry Specific Guidance Notes:

1

Audit of Banks 2020 edition (Published recently)

2

Audit of Members of Stock Exchanges

3

Audit of Companies Carrying on General Insurance Business

4

Audit of Companies Carrying on Life Insurance Business.

5

Guidance Note on Reporting under the Companies (Auditor’s Report) Order, 2016 (See Note below)

6

Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013

7

Reports in Company Prospectuses (Revised 2019)

8

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