List of Standard on Auditing

(1) 100-199 Introductory Matters
(2) 200-299 General Principles and Responsibilities
(3) 300-499 Risk Assessment and Response to Assessed Risks
(4) 500-599 Audit Evidence
(5) 600-699 Using Work of Others
(6) 700-799 Audit Conclusions and Reporting
(7) 800-899 Specialized Areas

(1) 2000-2699 Standards on Review Engagements (SREs)
(2) 3000-3699 Standards on Assurance Engagements (SAEs)
(3) 3000-3399 Applicable to All Assurance Engagements
(4) 3400-3699 Subject Specific Standards
(5) 4000-4699 Standards on Related Services (SRSs)

100-199 Introductory Matters

200-299 General Principles and Responsibilities
SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
SA 210 Agreeing the Terms of Audit Engagements
SA 220 Quality Control for an Audit of Financial Statements
SA 230 Audit Documentation
SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
SA 260 Communication with Those Charged with Governance
SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
SA 299 Joint Audit of Financial Statements

300-499 Risk Assessment and Response to Assessed Risks

SA 300 Planning an Audit of Financial Statements
SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
SA 320 Materiality in Planning and Performing an Audit
SA 330 The Auditor’s Responses to Assessed Risks
SA 402 Audit Considerations Relating to an Entity Using a Service Organisation
SA 450 Evaluation of Misstatements Identified During the Audit

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
SA 570 Going Concern
SA 580 Written Representations
600-699 Using Work of Others
SA 600 Using the Work of Another Auditor
SA 610 Using the Work of Internal Auditors
SA 620 Using the Work of an Auditor’s Expert

700-799 Audit Conclusions and Reporting

SA 700 Forming an Opinion and Reporting on Financial Statements
SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
SA 705 Modifications to the Opinion in the Independent Auditor’s Report
SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
SA 710 Comparative Information—Corresponding Figures and Comparative Financial Statements
SA 720 The Auditor’s Responsibilities Relating to Other Information
SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
SA 710 Comparative Information—Corresponding Figures and Comparative Financial Statements
SA 720 The Auditor’s Responsibilities Relating to Other Information

800-899 Specialized Areas

SA 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
SA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial Statement
SA 810 Engagements to Report on Summary Financial Statements


2000-2699 Standards on Review Engagements (SREs)

SRE 2400 Engagements to Review Historical Financial Statements
SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity”


3000-3699 Standards on Assurance Engagements (SAEs)

3000-3399 Applicable to All Assurance Engagements

3400-3699 Subject Specific Standards

SAE 3400 The Examination of Prospective Financial Information”
SAE 3402 Assurance Reports on Controls At a Service Organisation”
SAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

4000-4699 Standards on Related Services (SRSs)

SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information”
SRS 4410 Compilation Engagements