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Second Phase of E-Learning on Standards on Auditing by Auditing and Assurance Standards Board
April, 24th 2012

After the successful launch of its first phase of E-learning on Standards on Auditing (SAs), the Auditing and Assurance Standards Board has now launched the Second Phase of E-learning on these Standards on Auditing.

Significant features of E-learning:

  • Step by step coverage on all important aspects of a Standard.
  • Colourful and interactive lessons.
  • Learning at your speed and convenience.
  • Quiz at the end of each module to test understanding.

The Second Phase of E-learning covers the following:

  • Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related Services.
  • SA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing.
  • 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 500, Audit Evidence.
  • SA 505, External Confirmations.
  • SA 550, Related Parties.
  • SA 560, Subsequent Events.
  • SA 700, Forming an Opinion and Reporting on Financial Statements.


Other Details:
Duration of Course: 7 hours (Maximum time limit- 90 days)
Credit of CPE Hours: 6 Hours

Course Fees: Rs. 500/-
Log on to for registration and other details.

Those members who are interested in registering for the first phase of e-learning can also log on to for details of Standards covered, registration, etc.

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