These are SA question bank of different teachers, all the teachers are experts in Audit and very famous.
These Questions directly come in exams at times and few times are changed a little and ask directly.
The SA’s added in these question banks are relevant for both CA final New and Old course.
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The SA’s included in the Standards on Auditing question bank are:
| Standards on Quality Control (SQCs) | |
| SQC 1 | Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements |
| Standards on Auditing (SAs) | |
| 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 |
| Revised SA 260 | Communication with Those Charged with Governance |
| SA 265 | Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
| SA 299 | Responsibility of Joint Auditors |
| Revised SA 299 | Joint Audit of Financial Statements |
| 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 |
| 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 |
| Revised SA 570 | Going Concern |
| SA 580 | Written Representations |
| SA 600 | Using the Work of Another Auditor |
| SA 610 | Using the Work of Internal Auditors |
| Revised SA 610 | Using the Work of Internal Auditors |
| SA 620 | Using the Work of an Auditor’s Expert |
| SA 700 | Forming an Opinion and Reporting on Financial Statements |
| Revised 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 |
| Revised 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 |
| Revised 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 Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements |
| Revised SA 720 | The Auditor’s Responsibilities Relating to Other Information |
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