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Unit 2: Auditing Standards and IFRS

Notes
27. 610 Considering the Work of Internal 07 Relying Upon the Work of
Audit Internal Auditor
28. 620 Using the Work of an Expert 09 Using the Work of an
Expert
29. 700 The Independent Auditor’s 28 The Auditor’s Report on
Report on a Complete Set of Financial Statements
General Purpose Financial
Statements
30. 701 Modifications to the Independent The Board has already
Auditor’s Report undertaken the revision of
AAS 28.
31. 710 Comparatives 25 Comparatives

32. 720 Other Information in Documents The Board has decided to come
Containing Audited Financial out with the Guidance Note
Statements corresponding to ISA 720
initially.
33. 800 The Auditor’s Report on Special Guidance Note on Audit
Purpose Audit Engagements Reports and Certificates for
Special Purposes
The Board has already
undertaken a project to prepare
an AAS
corresponding to ISA 800.

Standards on Review Engagements
ISRE AAS
Title of the ISRE Title of the AAS
No. No.
34. 2400 Engagements to Review Financial 33 Engagements to Review
Statements Financial Statements
35. 2410 Review of Interim Financial The Board has already
Information Performed by the undertaken a project to prepare
Independent Auditor of the Entity an AAS
corresponding to ISRE 2410.

Standards on Assurance Engagements
ISAE AAS
Title of the ISAE Title of the AAS
No. No.
36. 3000 Assurance Engagements Other The Board is likely to consider
than Audits or Reviews of the need to issue the AAS
Historical Financial Information corresponding to ISAE 3000
shortly.
37. 3400 The Examination of Prospective 35 The Examination of
Financial Information Prospective
Financial Information
Standards on Related Services Engagements
Contd....
ISRS AAS
Title of the ISRS Title of the AAS
No. No.
38. 4400 Engagements to Perform Agreed- 32 Engagements to Perform

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