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

—

210

Terms of Audit Engagements

01/04/2010

220

Quality Control for an Audit of Financial Statements

01/04/2010

230

Audit Documentation

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

01/04/2009

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                                                              

01/04/2009

580

Written Representations                                                    

01/04/2009

600

Using the Work of Another Auditor       

01/04/2002

610

Using the work of an Internal Auditor                                      

01/04/2010

620

Using work of an Auditor’s expert                                          

01/04/2010

700

Forming an Opinion and Reporting on Financial Statements

01/04/2012

705

Modifications to the Opinion in the Independent Auditor’s Report

01/04/2012

706

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

01/04/2011

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 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  Related Services

01/04/2011

SRS

Standards on Related Services

4400

Engagements to Perform Agreed-upon Procedures Regarding Financial Information

01/04/2004

4410

Engagements to Compile Financial Information  

01/04/2004

D.

Statements on Auditing

1

Statement on Auditing Practices

—

2

Statement on Qualifications in Auditor’s Report

—

3

Statement on CARO 2003

—

4

Statement of payments to Auditors for other services

—

5

Statement on responsibility of Joint Auditors

—

E.

Guidance Notes    

1

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

—

2

Guidance Notes on Accounting Aspects

—

3

Guidance Note on Turnover in case of Contractors

—

4

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

—

5

Guidance Note on Remuneration paid to key management personnel – Whether a related party transaction

—

6

Guidance Note on Applicability of Accounting Standard (AS)-20, Earnings Per Share

—

7

Guidance Note on Terms used in Financial Statements

—

8

Guidance Note on Treatment of Reserves created on Revaluation of Fixed Asset

—

9

Guidance Note on Accrual Basis of Accounting

—

10

Guidance Note on Accounting for Depreciation for Companies

—

11

Guidance Note on Some Important Issues arising from the Amendments in Schedule XIV to the Companies Act, 1956

—

12

Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares 

—

13

Guidance Note on Accounting for Leases

—

14

Guidance Note on Accounting for Corporate Dividend Tax

—

15

Guidance Note on Accounting for Treatment of Excise Duty

—

16

Guidance Note on Accounting for Dot Com Companies

—

17

Guidance Note on Accounting for Employee Share Based Payments

—

18

Guidance Note on Accounting for State Level Value Added Tax

—

19

Guidance Note on Accounting for Fringe Benefits Tax

—

20

Guidance Note on Accounting by Schools

—

21

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

—

22

Guidance Note on recognition of Revenue by Real Estate Developers

—

23

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

—

24

Guidance Note on Accounting for MODVAT/CENVAT

—

25

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

—

26

Guidance Note on Accounting for Rate Regulated Activities

—

27

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

—

28

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

—

29

Guidance Note on Accounting for Derivative Transactions (Released 2015)

—

30

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

—

31

Guidance Notes on Auditing Aspects

—

32

Audit of Abridged Financial Statements

—

33

Audit of Accounts of Non-Corporate Entities

—

34

Audit of Cash and Bank Balances

—

35

Audit of Consolidated Financial Statements

—

36

Audit of Debtors, Loans & Advances

—

37

Audit of Expenses

—

38

Audit of Fixed Asset

—

39

Audit of Investments

—

40

Audit of Liabilities

—

41

Audit of Miscellaneous Expenditure (Revised)

—

42

Audit of Payment of Dividend

—

43

Audit of Revenue

—

44

Audit Reports and Certificates for Special Purposes

—

45

Audit of Accounts of Liquidators

—

46

Auditor’s Report on Revised Accounts of Companies Before Circulation to Share holders

—

47

Capital & Reserves

—

48

Certificate on Corporate Governance

—

49

Certificate to be issued by the Auditor of a Company pursuant to Companies (Acceptance of Deposits) Rules, 1973

—

50

Certificate of Documents for Registration of Charges

—

51

Computer Assisted Audit Techniques (CAATs)

—

52

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

—

53

Independent of Auditors (Revised)

—

54

Preparation of Financial Statements on Letterheads and Stationery of Auditors

—

55

Provision for Proposed Dividend

—

56

Reports of the Audit Report

—

57

Revision/Rectification of Financial Statements

—

58

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

—

59

Section 293A of the Companies Act and the Auditor

—

60

Special considerations in the Audit of Small Entities

—

61

Audit of Property, Plant & Equipment

—

62

Certification of XBRL Financial Statements 4 and Industry Specific Guidance Notes

—

63

Audit of Banks (Revised 2015) edition

—

64

Audit of Members of Stock Exchanges (Revised)

—

65

Audit of Companies Carrying on General Insurance Business

—

66

Audit of Companies Carrying on Life Insurance Business

—

67

Guidance on Reporting under the Companies (Auditor’s Report) Order, 2015 (CARO, 2015) and Consequential Amendment to the Format of the Auditor’s Report of a Company).

68

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

69

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