Tab Article
Introduction
The Development of Auditing Standards
Auditing – The Legal Framework
Statement of Auditing Standards (At 31 March 1995)
SAS 010 : The Scope and Authority of APB Pronouncements
SAS 100 : Objective and General Principles Governing an Audit of Financial Statements
SAS110 : Fraud and Error
SAS 120 : Consideration of Law and Regulations
SAS 130 : The Going Concern Basis in Financial Statements
SAS 140 : Engagement Letters
SAS 150 : Subsequent Events
SAS 160 : Other Information in Documents Containing Audited Financial Statements
SAS 200 : Planning
SAS 210 : Knowledge of the Business
SAS 220 : Materiality and the Audit
SAS 230 : Working Papers
SAS 240 : Quality Control for Audit Work
SAS 300 : Accounting and Internal Control Systems and Audit Risk Assessments
SAS 400 : Audit Evidence
SAS 410 : Analytical Procedures
SAS 420 : Audit of Accounting Estimates
SAS 430 : Audit Sampling
SAS 440 : Management Representations
SAS 450 : Opening Balances and Comparatives
SAS 460 (Draft) : Related Parties
SAS 470 : Overall Review of Financial Statements
SAS 500 : Considering the Work of Internal Audit
SAS 510 : The Relationship between Principal Auditors and Other Auditors
SAS 520 : Using the Work of an Expert
SAS 600 : Auditors’ Reports on Financial Statements
SAS 610 : Reports to Directors of Management
SAS 620 : The Auditors’ Right and Duty to Report to Regulators in the Financial Sector
Auditing Standards and the Smaller Company
Statement of Standards for Reporting Accountants
Audit – Exemption Reports
