Engagement and Quality Control Standards (Formerly called as AAS) - CAtuts

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Engagement and Quality Control Standards (Formerly called as AAS)

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Links to Engagement and Quality Control Standards (formerly called as Auditing and Assurance Standard).

Standards on Auditing

Standards on Quality Control (SQCs)

SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements”
Announcement on Amendment to SQC 1 – Retention Period for Engagement Documentation (Working Papers)

Audits and Reviews of Historical Financial Information

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

3000-3699 Standards on Assurance Engagements (SAEs)
3000-3399 Applicable to All Assurance Engagements
3400-3699 Subject Specific Standards
- SAE 3400 (AAS 35), “The Examination of Prospective Financial Information”

Related Services

4000-4699 Standards on Related Services (SRSs)
- SRS 4400 (AAS 32), “Engagements to Perform Agreed-upon Procedures Regarding Financial Information”
- SRS 4410 (AAS 31), “Engagements to Compile Financial Information”

General Clarifications issued

Related posts:

Accounting Standards by the ICAI

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