Refresher Course on Standards on Engagement & Quality Standards (Standards on Auditing) - Virtual

Topic

Speaker

6th December 2022 : 04.00 pm to 07.00 pm

General Principles & Responsiblities:

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 230, Audit Documentation
SA 260, Communication with Those Charged with Governance
SA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

CA. Shriniwas Joshi, Past CCM & Chairman WIRC

CA. Sandeep Shah

Audit Planning, Risk Assessment & Response thereon:

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

CA. Abhijit Shetye

CA. Amit Peswani

Quality Control & Auditors' Responsiblities in specific situations

SA 220, Quality Control for an Audit of Financial Statements
SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements”

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

CA. Aleem Lilani

CA. Kumar Raisinghani

Audit Evidence & Audit Reporting

SA 500 - 599 Audit Evidence
- External confirmation, Going concern, Subsequent events
- Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

SA 700-700 Audit Conclusions & Reporting

CA. Chirag Doshi

CA. Manoj Dama