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SA-230-Audit-documentation-Auditing-Standards-for-CA-students-by-CA-Balakrishna

SA 230 Audit Documentation – Standards on Auditing

Audit documentation serves a number of purposes, including the following
1)      Evidence of the auditor’s basis for a conclusion about the achievement of the overall objectives of the auditor
2)     Evidence that the audit was planned and performed in accordance with SAs
3)     Assisting the engagement team to plan and perform the audit.
4)     Assisting members of the engagement team responsible for supervision to direct and supervise the audit work, and to discharge their review responsibilities in accordance with SA 220.

SA 210 Agreeing the Terms of Audit Engagements

Standards on Audit

Objective of SA 210:- The objective of the auditor is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through:

a) Establishing whether the preconditions for an audit are present; and
b) Confirming that there is a common understanding between the auditor and management and, where appropriate, those charged with governance of the terms of the audit engagement.

Standards on Auditing SA 210 Handwritten charts by CA Balakrishna Kovuru

Audit stories

SA 200 auditing standards by CA Balakrishna kovuru

SA-200:- Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

Auditing, Standards on Audit

This Standard on Auditing (SA) establishes the overall objectives of independent auditor when conducting an audit of financial statements in accordance with SA’s and requirements that the auditor should posses in order to achieve those objectives.