S. No. |
Particulars |
Link for download |
1 |
SQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements |
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2 |
SQM 2, Engagement Quality Reviews |
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3 |
SA 220(Revised), Quality Management for an Audit of Financial Statements |
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4 |
SA 250(Revised), Consideration of Laws and Regulations in an Audit of Financial Statements |
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5 |
SA 315(Revised), Identifying and Assessing the Risks of Material Misstatement |
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6 |
SA 540(Revised), Auditing Accounting Estimates and Related Disclosures |
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7 |
SRS 4400(Revised), Agreed-Upon Procedures Engagements |
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8 |
Conforming Amendments to Other Standards arising from SQM 1, SQM 2 and SA 220(Revised) |
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9 |
Conforming Amendments to Other Standards arising from SA 250(Revised) |
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10 |
Conforming Amendments to Other Standards arising from SA 315(Revised) |
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11 |
Conforming Amendments to Other Standards arising from SA 540(Revised) |
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