ACCOUNTING & AUDITING STANDARDS

ACCOUNTING STANDARDS

(AS-1) DISCLOSURE OF ACCOUNTING POLICIES
(AS-2) VALUATION OF INVENTORIES
(AS-3) CASH FLOW STATEMENT
(AS-4) CONTINGENCIES AND EVENTS OCCURRING
AFTER THE BALANCE SHEET DATE
(AS-5) NET PROFIT OR LOSS FOR THE PERIOD PRIOR
PERIOD ITEMS AND CHANGE IN ACCOUNTING POLICIES
(AS-6) DEPRECIATION ACCOUNTING
(AS-7) CONTSTRUCTION CONTRACTS (REVISED)
(AS-9) REVENUE RECOGNTION
(AS-10) ACCOUNTING FOR FIXED ASSETS
(AS-11) THE EFFECTS OF CHANGES IN FOREIGN
EXCHANGE RATES (REVISED 2003)
(AS-12) ACCOUNTING FOR GOVERNEMNT GRANTS
(AS-13) ACCOUNTING FOR INVESTMENTS
(AS-14) ACCOUNTING FOR AMALGAMTION
(AS-15) ACCOUNTING FOR RETIREMENT BENEFITS IN
THE FINANCIAL STATEMENTS OF EMPLOYERS
(AS-16) BORROWING COSTS
(AS-17) SEGMENT REPORTING
(AS-18) RLATED PARTY DISCLOSURE
(AS-19) ACCOUNTING FOR LEASES
(AS-20) EARNING PER SHARE
(AS-21) CONSOLIDATED FINANCIAL STATEMENTS
(AS-22) ACCOUNTING FOR TAXES ON INCOME
(AS-23) ACCOUNTING FOR INVESTMENTS IN ASSOCIATES IN CONSOLIDATED FINANCIAL STATEMENTS
(AS-24) DISCOUNTING OPERATIONS
(AS-25) INTERIM FINACIAL REPORTING
(AS-26) INTANGIBLE ASSETS
(AS-27) FIANCIAL REPORTING OF INTEREST IN
JOINT VENTRUE
(AS-28) IMPAIRMENT OF ASSETS
(AS-29) PROVISIONS CONTINGENT LIABILITIES AND
CONTINGENT ASSETS

AUDITING STANDARDS
(Engagements and Quality Control Standards)

(AAS 1) BASIC PRINCIPLES GOVERNING AN AUDIT
(AAS 2) OBJECTIVE AND SCOPE OF THE AUDIT OF
FINANCIAL STATEMENTS
(AAS 3) DOCUMENTATION
(AAS 4-REVISED) THE AUDITOR’S RESPONSIBILITY TO
COSIDER FRAUD AND ERROR IN AN AUDIT OF
FINANCIAL STATEMENTS
(AAS 5) AUDIT EVIDENCE
(AAS 6-REVISED) RISK ASSESSMENTS AND INTERNAL
CONTROL
(ASS 7) RELYING UPON THE WORK OF AN INTERNAL
AUDITOR
(AAS 8) AUDIT PLANNING
(AAS 9) USING THE WORK OF AN EXPERT
(AAS 10 REVISED) USING THE WORK OF ANOTHER
AUDITORS
(AAS 11) REPRESENTATIONS BY MANAGEMENT
(AAS 12) RESPONSIBILITY OF JOINT AUDITORS
(AAS 13) AUDIT MATERIALITY
(AAS 14) ANALYTICL PROCEDURES
(AAS 15) AUDIT MATERIALITY
(AAS 16) GOING CONCERN
(AAS 17) QUALITY CONTROL FOR AUDIT WORK
(AAS 18) AUDIT OF ACCOUNTING ESTIMATES
(AAS 19) SUBSEQUENT EVETNS
(AAS 20) KNOWLEDGE OF THE BUSIENSS
(AAS 21) CONSIDERATION OF LAWS AND
REGULATIONS IN AN AUDIT OF FINALCIAL
STATEMENTS
(AAS 22) INITIAL ENGAGEMENTS –OPENING BALANCE
(AAS 23) REALTED PARTIES
(AAS 24) AUDIT CONSIDERATION RELATING TO ENTITIES USING SERVICE ORGANISATIONS
(AAS 25) COMPARATIVES
(AAS 26) TERMS OF AUDIT ENGAGEMENT
(AAS 27) COMMUNICATION OF AUDIT MATTERS WITH
THOSE CHARGED WITH GOVERMANCE
(AAS 28) THE AUDIOTR’S REPORT ON FINACIAL
STATEMENTS
(AAS 29) AUDIT IN A COMPUTER INFORMATIONS
SYSTEMS ENVIORNMENT
(AAS 30) EXTERNAL CONFIRMATIONS
(AAS 31) ENGAGEMENTS TO COMPILE FINANCIAL INFORMATION.
(AAS 32) ENGAGEMENTS TO PERFORM AGREED UPON PROCEDURES REGARDING FINANCIAL INFORMATION.
(AAS 33) ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS.
(AAS 34) AUDIT EVIDENCE- ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS.
(AAS 35) THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION.