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| « Guidance Note on Audit of Banks (2024 Edition)... | Implementation Guide on Reporting on Audit Trail under Rule... » |
Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised) |
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| February, 14th 2024 |
Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
7th February, 2024 |
Issuance of SA 800 (Revised), SA 805 (Revised), SA 810 (Revised)
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The Institute of Chartered Accountants of India (ICAI) is issuing the following revised Standards on Auditing (SAs):
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| S.No. |
Standards |
Link |
| 1 |
SA 800(Revised), “Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks” |
Please click here to download |
| 2 |
SA 805(Revised), “Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement” |
Please click here to download |
| 3 |
SA 810(Revised), “Engagements to Report on Summary Financial Statements” |
Please click here to download |
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These Standards will be applicable to audits/engagements for financial years beginning on or after 1st April 2024 i.e., these Standards will be applicable to audits/engagements for the financial year 2024-25 and onwards.
The members may note that extant SA 800, SA 805, SA 810 will continue to apply till audits/engagements for the financial year 2023-24. Extant SA 800, SA 805, SA 810 are available on ICAI’s website at the following link:
https://www.icai.org/Resources.html?mod=7
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