Applicable Syllabus of Paper‑3: advance Auditing & Professional Ethics for CA Final May 2015

1. State­ments and Standards
2. State­ment on Report­ing under Sec­tion 227(1A) of the Com­pa­nies Act, 1956 (Sec­tion 143 of the Com­pa­nies Act, 2013).
3. Frame­work for Assur­ance Engagements.
4. Engage­ments and Qual­i­ty Con­trol Stan­dards on Auditing

1 SQC 1 Qual­i­ty Con­trol for Firms that Per­form Audits and Reviews of His­tor­i­cal Finan­cial Infor­ma­tion, and Oth­er Assur­ance and Relat­ed Ser­vices Engagements

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 Using the Work of Inter­nal Auditors

30 SA 620 Using the Work of an Auditor’s Expert

31 SA 700 Form­ing an Opin­ion and Report­ing on Finan­cial Statements

32 SA 705 Mod­i­fi­ca­tions to the Opin­ion in the Inde­pen­dent Auditor’s Report

33 SA 706 Empha­sis of Mat­ter Para­graphs and Oth­er Mat­ter Para­graphs 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 Framework

37 SA 805 Spe­cial Con­sid­er­a­tions-Audits of Sin­gle Pur­pose 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 Engage­ments to Review Finan­cial Statements

40 SRE 2410 Review of Inter­im Finan­cial Infor­ma­tion Per­formed by the Inde­pen­dent Audi­tor of the Entity

41 SAE 3400 The Exam­i­na­tion of Prospec­tive Finan­cial Information

42 SAE 3402 Assur­ance Reports on Con­trols At a Ser­vice Organisation

43 SRS 4400 Engage­ments to Per­form Agreed Upon Pro­ce­dures Regard­ing Finan­cial Information

44 SRS 4410 Engage­ments to Com­pile Finan­cial Information

III. Guid­ance Notes and oth­er publications

1. Code of Ethics
2. Guid­ance Note on Inde­pen­dence of Auditors.
3. Guid­ance Note on Audit Reports and Cer­tifi­cates for Spe­cial Purposes.
4. Guid­ance Note on Audit under Sec­tion 44AB of the Income-tax Act (Revised in view of Lat­est Form 3CA, 3CB and 3CD noti­fied on 25th July).
5. Guid­ance Note on Audit of Inventories.
6. Guid­ance Note on Audit of Debtors, Loans and Advances.
7. Guid­ance Note on Audit of Investments.
8. Guid­ance Note on Audit of Cash and Bank Balances.
9. Guid­ance Note on Audit of Liabilities.
10. Guid­ance Note on Audit of Revenue.
11. Guid­ance Note on Audit of Expenses.
12. Guid­ance Note on Sec­tions 227(3)(e) and (f) of the Com­pa­nies Act, 1956(Section 143 of the Com­pa­nies Act, 2013).
13. Guid­ance Note on Com­put­er Assist­ed Audit Tech­niques (CAATs).
14. Guid­ance Note on Audit of Pay­ment of Dividend.
15. Guid­ance Note on Audit of Cap­i­tal and Reserves.

IV Applic­a­bil­i­ty of the Com­pa­nies Act, 2013 and Oth­er Leg­isla­tive Amend­ments: The rel­e­vant noti­fied Sec­tions of the Com­pa­nies Act, 2013 up to 30th Sep­tem­ber 2014 will be applic­a­ble for May, 2015 Exam­i­na­tion and for oth­er leg­isla­tive amend­ments includ­ing rel­e­vant Noti­fi­ca­tions / Cir­cu­lars / Rules / Guide­lines issued by Reg­u­lat­ing Author­i­ty cut-off date will be six months.