Standards on auditing compilation of important sa’s

Standards on auditing

STANDARDS ON AUDITING

COMPILATION OF IMPORTANT SA’s

Why Auditing Standards are Important??

Auditing Standards are mandatory to be by followed by practitioners under the direction issued by the council of ICAI

If not complied with Auditing Standards in performing Assurance Engagement

CA shall be held guilty of Professional misconduct under Schedule-II of CA-Act, 1949

As per the Section 143(9) of Companies Act-2013, Every auditor shall comply with the auditing standards

Audit standartlarining qisqacha tarixiy ma'lumotlari

1955

• 
  Research Committee constituted by ICAI for developing Accounting & Auditing Practice
  

1964

• 
  Research Committee of ICAI issued “Statements on Auditing Practice” (SAP)
  

1977

• 
  IAPC constituted by IFAC & issued “International Auditing Guidelines” (IAG) later known as ISA - International Auditing Standards
  

1982

• 
  “Auditing Practice Committee” (APC) constituted by ICAI for to spearhead the Framework of SAPs & GNs
  

2002

• 
  APC renamed as AASB (Auditing & Assurance Standards Board) SAP renamed as AAS (Auditing & Assurance Standards)
  

2008

• 
  Nomenclature of AASs known as Engagement & Quality Control Standards (SAs/SREs/SAEs/SRSs/SQC)
  

Audit hisoboti tartibi

SA	Tavsif	Malumot
SA 300	Dastlabki jalb qilish tadbirlari	Mijoz davomi (SA 220)
		Axloqiy talablar (SA 200 va SA 220)
		Ishlash shartlari va boshqalar (SA 210)
	Rejalashtirish tadbirlari	Audit strategiyasi Qo'llanish doirasi, vaqt va yo'nalish
		Audit rejasi Audit protseduralarining NTE
SA 315	Xatarlarni baholash tartib-qoidalari	Tashkilot, uning muhiti va ichki nazorati haqida tushuncha
SA 330	Tekshirish vositalarini sinovdan o'tkazish	mavjudlik, samaradorlik va davomiylik uchun
	Tafsilotlarni sinovdan o'tkazish - asosiy protseduralar	To'liqlik, haqiqiylik, aniqlik, o'lchash, baholash
SA 450	Agar aniqlangan bo'lsa, noto'g'ri ma'lumotni baholash
SA 700	Olingan auditorlik dalillari asosida fikrni shakllantirish
SA 705	Mustaqil auditorlik xulosasiga kiritilgan o‘zgartirishlar.
SA 706	Mustaqil auditor hisobotida masala paragraflari va boshqa masalalar paragraflariga urg'u berish