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New and Revised Sri Lanka Auditing Standards

Effective for all audits commencing on or after 1 January 2010, except for SLAuS 710 and
SLAuS 800, which are effective for all audits commencing on or after 1 April 2010

Contents
Structure of Pronouncements Issued by the Institute of Chartered Accountants of Sri
lanka

Preface to Sri Lanka Auditing Standards (SLAuS)

Glossary of Terms

Sri Lanka Framework for Assurance Engagements

AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION

General Principles and Responsibilities

SLAuS 200 - Objective and General Principles Governing and Audit of Financial
Statements

SLAuS 210 - Terms of Audit Engagements

SLAuS 220 - Quality Control for Audit Work

SLAuS 230 - Documentation

SLAuS 240 - The Auditor’s Responsibility to Consider Fraud in an Audit of


Financial Statements

SLAuS 250 - Consideration of Laws and Regulations in an Audit of Financial


Statements

SLAuS 260 - Communication of Audit matters with Charged with Governance

RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS

SLAuS 300 - Planning an Audit of Financial


Statements

SLAuS 315 - Understanding the Entity and Its Environment and Assessing the Risks
of Material Misstatement

SLAuS 320 - Audit Materiality

SLAuS 330 - The Auditor’s Procedures in Response to Assessed Risks

SLAuS 402 - Audit Considerations Relating to Entities Using Service Organizations

AUDIT EVIDENCE

SLAuS 500 - Audit Evidence

SLAuS 501 - Audit Evidence – Additional Considerations for Specific Items

SLAuS 505 - External Confirmations

SLAuS 510 - Initial Engagements – Opening Balances

SLAuS 520 - Analytical Procedures

SLAUS 530 - Audit Sampling and Other Means of Testing

SLAuS 540 - Audit of Accounting Estimates

SLAuS 545 - Auditing Fair Value Measurements and


Disclosures

SLAuS 550 - Related Parties

SLAuS 560 - Subsequent Events

SLAuS 570 - Going Concern

SLAuS 580 - Management Representations

USING WORK OF OTHERS

SLAuS 600 - Using the Work of Another Auditor

SLAuS 610 - Considering the Work of Internal Audit

SLAuS 620 - Using the Work of an Expert


AUDIT CONCLUSIONS & REPORTING

SLAuS 700 - The Auditor’s Report on Financial Statements

SLAuS 710 - Comparatives

SLAuS 720 - Other information in Documents Containing Audited Financial


Statements

SPECIALIZED AREAS
SLAuS 800 - The Auditor’s Report on Special Purpose Audit Engagements

Sri Lanka Auditing Standards (SLAuS) - 2007


CONTENTS
INTRODUCTORY MATTERS
Preface to Sri Lanka Auditing Standards (SLAuS)
Glossary of Terms
Framework of Sri Lanka Auditing Standards
RESPONSIBILITIES
SLAuS 1 - Objective and General Principals Governing an
Audit of Financial Statements
SLAuS 2 - Terms of Audit Engagements
SLAuS 3 - Quality Control for Audit Work
SLAuS 4 - Documentation
SLAuS 5 - Fraud and Error
SLAuS 6 - Consideration of Laws and Regulations in
an Audit of Financial Statements
PLANNING
SLAuS 7 - Planning
SLAuS 8 - Knowledge of the Business
SLAuS 9 - Audit Materiality
INTERNAL CONTROL
SLAuS 10 - Risk Assessment and Internal Control
SLAuS 11 - Auditing in a Computer Information Systems Environment.
SLAuS 12 - Audit Considerations Relating to
Entities Using Service Organisations

AUDIT EVIDENCE
SLAuS 13 - Audit Evidence
SLAuS 14 - Audit Evidence – Additional Considerations
for Specific Items
SLAuS 15 - Initial Engagements – Opening Balances
SLAuS 16 - Analytical Procedures
SLAUS 17 - Audit Sampling
SLAuS 18 - Audit of Accounting Estimates
SLAuS 19 - Related Parties
SLAuS 20 - Subsequent Events
SLAuS 21 - Going Concern
SLAuS 22 - Management Representations

USING WORK OF OTHERS


SLAuS 23 - Using the Work of Another Auditor
SLAuS 24 - Considering the Work of Internal Auditing
SLAuS 25 - Using the Work of an Expert

AUDITCONCLUSIONS&REPORTING
SLAuS 26 - The Auditor’s Report on Financial Statements
SLAuS 27 - Corresponding Figures
SLAuS 28 - Other information in Documents Containing
Audited Financial Statements