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Standards on Auditing - Final (New)

Standards on Auditing - CA Final


Course Length: 19 hours

Course Subscription Validity: Till May-2020 Exams

Why should I enrol for the course?

  • The course will prepare you for Standards on Auditing in CA Final Examinations.

Who should enrol for the course?

  • Those pursuing CA Final.

Course Details:

  • Course length: 19 hours
  • Number of views: Unlimited
  • Notes provided: Yes, in PDF form; available under the resources section inside the course
  • Get access to FREE Mock Exam on course completion
  • Viewable on Desktop/Android App/iOS App/iOS App: Yes, our courses are accessible on both
  • Queries/Help on subject: Students can reach us by -
    • Clicking on the 'Help' button on the portal
    • Sending an email to
    • WhatsApp us @ 9640-11111-0


For more demo videos, visit our youtube channel - IndigoLearn

Here is the course outline:

1. Notes - Standards on Auditing - CA Final

2. SA 200

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

3. SA 210

Agreeing the Terms of Audit Engagements

4. SA 220

Quality Control for Audit of Financial Statements

5. SA 230

Audit Documentation

6. SA 240

The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements

7. SA 250

Consideration of Laws and Regulations in An Audit of Financial Statements

8. SA 260

Communication with Those Charged with Governance

9. SA 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

10. SA 299

Responsibility of Joint Auditors

11. SA 300

Planning an Audit of Financial Statements

12. SA 315

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment

13. SA 320

Materiality in Planning and Performing an Audit

14. SA 330

The Auditor’s Responses to Assessed Risks

15. SA 402

Audit Considerations Relating to an Entity Using a Service Organization

16. SA 450

Evaluation of Misstatements Identified during the Audits

17. SA 500

Audit Evidence

18. SA 501

Audit Evidence - Specific Considerations for Selected Items

19. SA 505

External Confirmations

20. SA 510

Initial Audit Engagements-Opening Balances

21. SA 520

Analytical Procedures

22. SA 530

Audit Sampling

23. SA 540

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

24. SA 550

Related Parties

25. SA 560

Subsequent Events

26. SA 570

Going Concern

27. SA 580

Written Representations

28. SA 600

Using the Work of Another Auditor

29. SA 610 (R)

Using the Work of Internal Auditors

30. SA 620

Using the Work of an Auditor’s Expert

31. SA 700 (R)

Forming an Opinion and Reporting on Financial Statements

32. SA 701

Communicating Key Audit Matters in the Independent Auditor’s Report

33. SA 705 & SA 706

Modifications to the Opinion in the Independent Auditor’s Report

34. SA 710

Comparative Information - Corresponding Figures and Comparative Financial Statements

35. SA 720

The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

36. SA 800

Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

37. SA 805

Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

38. SA 810

Engagements to Report on Summary Financial Statements

39. SRE 2400 & SRE 2410

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

40. SAE 3400

The Examination of Prospective Financial Information

41. SAE 3402

Assurance Reports on Controls At a Service Organisation

42. SAE 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

43. SRS 4400

Engagements to Perform Agreed-upon Procedures Regarding Financial Information

44. SRS 4410

Compilation Engagements

45. SA - Examination Questions

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