Engagement and Quality Control Standards are as below :
| 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” |
| Announcement on Amendment to SQC 1 – Retention Period for Engagement Documentation (Working Papers) |
| 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 |
| 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 |
| Revised SA 260, Communication with Those Charged with Governance |
| SA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
| Revised 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 |
| Revised SA 570, Going Concern |
| SA 580, Written Representations |
| 600-699 Using Work of Others |
| SA 600, Using the Work of Another Auditor |
| Revised SA 610, Using the Work of Internal Auditors |
| SA 620, Using the Work of an Auditor’s Expert |
| 700-799 Audit Conclusions and Reporting |
| Revised SA 700, Forming an Opinion and Reporting on Financial Statements |
| SA 701, Communicating Key Audit Matters in the Independent Auditor’s Report |
| Revised SA 705, Modifications to the Opinion 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 |
| Revised 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 (Revised), Engagements to Review Historical Financial Statements |
| SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” |
| 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 |
| 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 |
| Related Services |
| 4000-4699 Standards on Related Services (SRSs) |
| SRS 4400 “Engagements to Perform Agreed-upon Procedures Regarding Financial Information” |
| SRS 4410 (Revised), Compilation Engagements |
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