Audit List of All SA for CA Inter: Standards on Auditing SA 210 to SA 810

The note is a compact list of SA numbers with their official titles. The opening part shows the early standards, including SA 210, Agreeing the Terms of Audit Engagements, SA 300 on planning an audit of financial statements, SA 315, Identifying and Assessing the Risks of Material Misstatement, and SA 330, The Auditor's Responses to Assessed Risks. Items 25 to 38 then list SA 570 (Revised) Going Concern, SA 580 Written Representations, SA 600 Using the Work of Another Auditor, SA 610 (Revised) Using the Work of Internal Auditors and SA 620 Using the Work of an Auditor's Expert. The reporting standards follow: SA 700 (Revised), SA 701 on Key Audit Matters, SA 705 (Revised) on modified opinions, SA 706 (Revised) on Emphasis of Matter and Other Matter paragraphs, SA 710 on comparative information and SA 720 (Revised) on other information. The list closes with SA 800, SA 805 and SA 810 on special purpose frameworks, single statements and summary financial statements.

In the audit paper, quoting the correct SA number with its title adds weight to an answer, so the pairing must be exact. Note which standards carry the word Revised in this list: SA 570, SA 610, SA 700, SA 705, SA 706 and SA 720. Group the standards by theme so they are easier to recall. SA 210, SA 300, SA 315 and SA 330 deal with engagement terms, planning and risk. SA 600, SA 610 and SA 620 all relate to using the work of another auditor, internal auditors or an expert, and are easy to mix up. SA 700, SA 701, SA 705 and SA 706 form the reporting group: forming an opinion, key audit matters, modified opinions and Emphasis of Matter or Other Matter paragraphs. The 800 series covers special considerations, with SA 810 on summary financial statements. Small scan errors, such as SA 580 appearing as S80, should be read correctly.

Use this sa list as a checklist rather than a replacement for detailed reading. Start each revision session by covering the titles and recalling them from the SA number, then reverse the exercise. When you study a chapter from the ICAI study material, write the relevant SA numbers from this list in the margin so the link stays fixed. While solving RTPs, MTPs and past exam papers, mark which SA each question is based on; case studies on going concern point to SA 570, while questions on reporting a qualified or adverse opinion point to SA 705. Keep the reporting group, SA 700 to SA 720, for a separate focused revision because these standards are closely related. In the final days before the exam, a two-page list like this is quick to read in one sitting and helps catch any number you keep forgetting.

This ca inter audit all sa list is meant for CA Inter students preparing the auditing paper who want a single page of standards to memorise. It helps first-time learners who find the many SA numbers confusing, and students on their final revision who only need a quick check of numbers and titles. Since the list gives titles and not the detailed requirements of each standard, it works best alongside your main notes and the ICAI study material. It is also useful when writing answers to case-based questions, where you need to cite the right SA in a line or two. Students who have already studied the standards in depth can use it to test recall before mock tests. Check the latest ICAI syllabus and study material for your attempt to confirm which standards are applicable to you.

• SA 210 Agreeing the Terms of Audit Engagements
• SA 300 Planning an Audit of Financial Statements
• SA 315 Identifying and Assessing the Risks of Material Misstatement
• SA 330 The Auditor's Responses to Assessed Risks
• SA 570 (Revised) Going Concern
• SA 580 Written Representations
• SA 600 SA 610 and SA 620 Using the Work of Others
• SA 700 (Revised) Forming an Opinion and Reporting
• SA 701 Key Audit Matters
• SA 705 and SA 706 Modified Opinion and Emphasis of Matter
• SA 710 and SA 720 Comparative and Other Information
• SA 800 SA 805 and SA 810 Special Considerations

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