| Standards on Quality Control (SQCs)
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Audits and Reviews of Historical Financial Information
New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project
- 100-199 Introductory Matters
- 200-299 General Principles and Responsibilities
- 300-499 Risk Assessment and Response to Assessed Risks
- 500-599 Audit Evidence
- SA 500, Audit Evidence
- SA 501, Audit Evidence-Specific Considerations for Selected Items
- SA 505, External Confirmations
- SA 510, Initial Audit Engagements – Opening Balances
- SA 520, Analytical Procedures
- SA 530, Audit Sampling
- SA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
- SA 550, Related Parties
- SA 560, Subsequent Events
- Revised SA 570, Going Concern
- SA 580, Written Representations
- 600-699 Using Work of Others
- 700-799 Audit Conclusions and Reporting
- 800-899 Specialized Areas
- 2000-2699 Standards on Review Engagements (SREs)
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Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
- 3000-3699 Standards on Assurance Engagements (SAEs)
- 3000-3399 Applicable to All Assurance Engagements
- 3400-3699 Subject Specific Standards
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Related Services
- 4000-4699 Standards on Related Services (SRSs)
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| General Clarifications issued
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| Last updated on 06th April, 2025 |
