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KandarpSA 200 (R)OVERALL OBJECTIVES OF THE INDEPENDENT THE INDEPENDENT AUDITOR AND CONDUCT OF AUDIT IN ACCORDANCE WITH STANDARDS ON AUDITING

KandarpSA 210 (R)AGREEING THE TERMS OF AUDIT ENGAGEMENTS

KandarpSA 220QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTS.

KandarpSA 230 (R)AUDIT DOCUMENTATION

KandarpSA 240 (R)THE AUDITOR'S RESPONSIBILITY RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENT

KandarpSA 250 (R)COSIDERATION OF LAWS AND REGULATION IN AN AUDIT OF FINANCIAL STATEMENT

KandarpSA 260 (R)COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE

KandarpSA 265 (NEWLY ISSUED)COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT

KandarpSA 299RESPONSIBILITY OF JOINT AUDITORS

KandarpSA 300 (R)PLANNING AN AUDIT OF FINANCIAL STATEMENTS

KandarpSA 315 (NEWLY ISSUED)IDENTIFYING AND ASSESSING THE RISK OF MATERIAL MISSATAEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT

KandarpSA 320 (R)MATERIALITY IN PLANNING AND PERFORMING AN AUDIT

KandarpSA 330 (NEWLY ISSUED)THE AUDITOR'S RESPONSES TO ASSESSED RISKS

KandarpSA 402 (R)AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANISATIONS

KandarpSA 500AUDIT EVIDENCE

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KandarpSA 450 (NEWLY ISSUED)EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT

KandarpSA 501AUDIT EVIDENCE - ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS

KandarpSA 505EXTERNAL CONFIRMATIONS

KandarpSA 510INITIAL AUDIT ENGAGEMENTS - OPENING BALANCES

KandarpSA 520ANALYTICAL PROCEDURES

KandarpSA 530 (R)AUDIT SAMPLING

KandarpSA 540 (R)AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES AND RELATED DISCLOSURES

KandarpSA 550 (R)RELATED PARTIES

KandarpSA 560 (R)SUBSEQUENT EVENTS

KandarpSA 570 (R)GOING CONCERN

KandarpSA 580 (R)WRITTEN REPRESENTATIONS

KandarpSA 600USING THE WORK OF THE OF ANOTHER AUDITOR

KandarpSA 610 (R)USING THE WORK OF AN INTERNAL AUDITOR

KandarpSA 620USING THE WORK OF AN EXPERT

KandarpSA 700THE AUDITOR'S REPORT ON FINANCIAL STATEMENT

KandarpSA 710COMPARATIVES

KandarpSA 720THE AUDITOR'S RESPOSILBILTY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS

KandarpSA 200

KandarpSA 200A

KandarpSA 210

KandarpSA 220

KandarpSA 230

KandarpSA 240

Kandarp250

KandarpSA 260

KandarpSA

KandarpSA 265

KandarpSA 299

KandarpSA 300

KandarpSA 315

KandarpSA 320

KandarpSA 330

KandarpSA 402

KandarpSA 500

KandarpSA 505

KandarpSA 501

KandarpSA 450

KandarpSA 510

KandarpSA 520

KandarpSA 530

KandarpSA 540

KandarpSA 550

KandarpSA 560

KandarpSA 570

KandarpSA 580

KandarpSA 600

KandarpSA 610

KandarpSA 620

KandarpSA 700

KandarpSA 710

KandarpSA 720

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KandarpSA 200 AND 200A HAVE BEEN REVISED IN THE LIGHT OF CORRESPONDING ISA 200(REVISED) AND ARE MERGED INTO SA 200SA 200 (R)OVERALL OBJECTIVES OF THE INDEPENDENT THE INDEPENDENT AUDITOR AND CONDUCT OF AUDIT IN ACCORDANCE WITH STANDARDS ON AUDITING

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100-899 STANDARDS ON AUDITING DATE

100-199 INTRODUCTORY MATTERS

200-299 GENERAL PRINCIPLES AND RESPONSIBILITIES

200 BASIC PRINCIPLE GOVERNING AN AUDIT 1-4-1985

200A OBJECTIVES AND SCOPE OF THE AUDIT OF FINANCIAL STATEMENTS 1-4-1985

210 AGREEING THE TERMS OF AUDIT ENGAGEMENTS (REVISED) 1-4-2010

220 QUALITY CONTROL FOR AUDIT WORK 1-4-2010

230 AUDIT DOCUMENTATION (REVISED) 1-4-2009

240 THE AUDITOR'S RESPONSIBILITY RELATING TO FRAUD IN AN AUDIT OF FINANCIAL

STATEMENT (REVISED) 1-4-2009

250 COSIDERATION OF LAWS AND REGULATION IN AN AUDIT OF FINANCIAL STATEMENT

(REVISED) 1-4-2009

260 COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE (REVISED) 1-4-2009

265 COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH

GOVERNANCE AND MANAGEMENT (NEWLY ISSUED) 1-4-2010

299 RESPONSIBILITY OF JOINT AUDITORS 1-4-1996

300-499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISK

300 PLANNING AN AUDIT OF FINANCIAL STATEMENTS (REVISED) 1-4-2008

315 IDENTIFYING AND ASSESSING THE RISK OF MATERIAL MISSATAEMENT THROUGH

UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT(NEWLY ISSUED) 1-4-2008

320 MATERIALITY IN PLANNING AND PERFORMING AN AUDIT (REVISED) 1-4-2010

330 THE AUDITOR'S RESPONSES TO ASSESSED RISKS(NEWLY ISSUED) 1-4-2008

402 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE

ORGANISATIONS(REVISED) 1-4-2010

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KandarpOVERALL OBJECTIVES OF THEINDEPENDENT THE INDEPENDENT AUDITOR AND CONDUCT OF AUDIT IN ACCORDANCE WITH STANDARDS ON AUDITING

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450 EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT(NEWLY ISSUED) 1-4-2010

500-599 AUDIT EVIDENCE

500 AUDIT EVIDENCE(REVISED) 1-4-2009

501 AUDIT EVIDENCE - ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS 1-4-2010

505 EXTERNAL CONFIRMATIONS 1-4-2010

510 INITIAL AUDIT ENGAGEMENTS OPENING BALANCES (REVISED) 1-4-2010

520 ANALYTICAL PROCEDURES 1-4-2010

530 AUDIT SAMPLING (REVISED) 1-4-2009

540 AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES AND

RELATED DISCLOSURES(REVISED) 1-4-2009

550 RELATED PARTIES(REVISED) 1-4-2010

560 SUBSEQUENT EVENTS(REVISED) 1-4-2009

570 GOING CONCERN(REVISED) 1-4-2009

580 WRITTEN REPRESENTATIONS(REVISED) 1-4-2009

600-699 USING WORK OF OTHERS

600 USING THE WORK OF THE OF ANOTHER AUDITOR 1-4-1995

610 USING THE WORK OF AN INTERNAL AUDITOR (REVISED) 1-4-2010

620 USING THE WORK OF AN EXPERT 1-4-2010

700-799 AUDIT CONCLUSIONS AND REPORTING

700 FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS 1-4-2011

710 COMPARATIVE INFORMATION - CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL

STATEMENTS 1-4-2011

720 THE AUDITOR'S RESPOSILBILTY IN RELATION TO OTHER INFORMATION IN DOCUMENTS

CONTAINING AUDITED FINANCIAL STATEMENTS(NEWLY ISSUED) 1-4-2010

2000-2699 STANDARDS ON REVIEW ENGAGEMENT (SRE) DATE

2400 ENGAGEMENTS TO REVIEW FINANCIAL STATEMENTS 1-4-2005

3000-3699 STANDARDS ON ASSURANCE ENGAGEMENT (SAE) DATE

3400 THE EXAMINATION OF PROSPECTIVE FINANCIAL INFORMATION 1-4-2007

4000-4699 STANDARDS ON RELATED SERVICES (SRS) DATE

4400 ENGAGEMENTS TO PERFORM AGREED- UPON PROCEDURES REGARDING FINANCIAL

INFORMATION 1-4-2004

4410 ENGAGEMENTS TO COMPILE FINANCIAL INFORMATION 1-4-2004