CA Rishabh Jain

CA INTER
NEW SYLLABUS

AUDITING
& ETHICS
Handwritten
Class Notes
By- Student

CA Rishabh Jain
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CA INTERMEDIATE
Auditing and Ethics
Hand Written Class Notes
INDEX
Sr. No. SA's Number SA's Name
1) SA 700 Forming an Opinion and Reporting on Financial Statements
2) SA 705 Modifications to the Opinion in the Independent Auditor's
Report
3) SA 706 Emphasis of Matter Paragraphs and Other Matter
Paragraphs in the Independent Auditor's Report
4) SA 210 Agreeing the Terms of Audit Engagements
5) SA 500 Audit Evidence
6) SA 505 External Confirmations
7) SA 315 Identifying and Assessing the Risks of Material
Misstatement Through Understanding the Entity and Its
Environment
8) SA 230 Audit Documentation
9) SA 200 Overall Objectives of the Independent Auditor and the
Conduct of an Audit in Accordance with Standards on
Auditing
10) SA 701 Communicating Key Audit Matters in the Independent
Auditor's Report
11) SA 580 Written Representations
12) SA 300 Planning an Audit of Financial Statements
13) SA 299 Joint Audit of Financial Statements
14) SA 510 Initial Audit Engagements – Opening Balances
15) SA 501 Audit Evidence-Specific Considerations for Selected Items
16) SA 320 Materiality in Planning and Performing an Audit
17) SA 450 Evaluation of Misstatements Identified During the Audit
18) SA 520 Analytical Procedures
19) SA 530 Audit Sampling
20) SA 570 Going Concern
21) SA 560 Subsequent Events
22) SA 600 Using the Work of Another Auditor

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Disclaimer:
These are class notes written by a student of RJ Sir from regular lectures. Kindly ignore
spelling and grammatical errors if any. These are shared only for the benefit of Inter
students preparing for M24 exams.

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