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Home
About Us
Direct Tax
GST
INCOME TAX 2025
Tax Laws
▾
RERA
INTELLECTUAL PROPERTY
EPF AND ESI
DEEDS AND DRAFTINGS
NFRA
AUDIT PROGRAMME
AUDIT IN SAP ENVIRONMENT
SECTOR SPECIFIC AUDIT
APPEALS
AUDIT TRAIL
ARBITRATION
Resources
▾
Circulars
Notifications
News
Quick Links
▾
CMA
Auditors Insight
NCA
TaxLaw AI
Contact
AP
INTERNAL AUDIT
STATUTORY AUDIT
JE AND TB AUDIT
STANDARDS ON AUDIT
IND AS AUDIT
DPE - PSU AUDIT
Advance Search : AUDIT PROGRAMME → STANDARDS ON AUDIT
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INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT (SA 200)
AGREEING THE TERMS OF AUDIT ENGAGEMENTS (SA 210)
AUDIT DOCUMENTATION (SA 230)
CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (SA 250)
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE (SA 260)
JOINT AUDIT OF FINANCIAL STATEMENTS (SA 299)
MATERIALITY IN PLANNING AND PERFORMING AN AUDIT (SA 320)
AUDIT EVIDENCE (SA 500)
AUDIT EVIDENCE - SPECIFIC CONSIDERATIONS FOR SELECTED ITEMS (SA 501)
EXTERNAL CONFIRMATIONS (SA 505)
AUDIT SAMPLING (SA 530)
WRITTEN REPRESENTATIONS (SA 580)
FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS (SA 700)
COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR'S REPORT (SA 701)
MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR'S REPORT (SA 705)
EMPHASIS OF MATTER PARAGRAPH AND OTHER MATTER PARAGRAPHS IN THE INDEPENDENT AUDITOR'S REPORT (SA706)
COMPARATIVE INFORMATION - CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL STATEMENTS (SA 710)
AUDITOR'S RESPONSIBILITY IN RELATION TO OTHER INFORMATION (SA 720)
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE(SA 265)
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Heading
REQUIREMENTS
GENERAL PRINCIPLES AND RESPONSIBILITIES OBJECTIVE
PLANNING CONSIDERATIONS IN RELATION TO OTHER INFORMATION
AUDIT REPORTING
AUDIT PROCEDURES
AUDIT CONCLUSIONS AND REPORTING OBJECTIVE
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
OTHER MATTER PARAGRAPHS IN THE AUDITOR’S REPORT
EMPHASIS OF MATTER PARAGRAPHS IN THE AUDITORS REPORT
AUDIT CONCLUSIONS AND REPORTING OBJECTIVE
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
DETERMINING THE TYPE OF MODIFICATION TO THE AUDITOR’S OPINION
CIRCUMSTANCES WHEN A MODIFICATION TO THE AUDITORS OPINION IS REQUIRED
AUDIT CONCLUSIONS AND REPORTING OBJECTIVE
DOCUMENTATION
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
INTERACTION BETWEEN DESCRIPTIONS OF KEY AUDIT MATTERS AND OTHER ELEMENTS REQUIRED TO BE INCLUDED IN THE AUDITORS REPORT
CIRCUMSTANCES IN WHICH A MATTER DETERMINED TO BE A KEY AUDIT MATTER IS NOT COMMUNICATED IN THE AUDITOR’S REPORT
DESCRIPTIONS OF INDIVIDUAL KEY AUDIT MATTERS
KEY AUDIT MATTERS NOT A SUBSTITUTE FOR EXPRESSING A MODIFIED OPINION
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