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Syllabus Changes

The document outlines changes made to the audit syllabus. Several chapters were removed or had content moved to other chapters. New standards were added including SQC 1, SA 260, SA 265, SA 330, SA 450, SA 550, SA 560, SA 570, and SA 580. Additional content was included in some existing standards and chapters. The index and marks allocation for chapters were also updated.

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Rahul Negi
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26 views2 pages

Syllabus Changes

The document outlines changes made to the audit syllabus. Several chapters were removed or had content moved to other chapters. New standards were added including SQC 1, SA 260, SA 265, SA 330, SA 450, SA 550, SA 560, SA 570, and SA 580. Additional content was included in some existing standards and chapters. The index and marks allocation for chapters were also updated.

Uploaded by

Rahul Negi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Audit Syllabus Changes

Old Syllabus New Syllabus

Chapters Removed New SAs Included More content Included in Old SAs

Ch 5 : Fraud and responsibilities of the auditor SQC 1 SA 300


Ch 10 : Company Audit SA 260 SA 315
Except ~ Reporting, CARO, Joint Audit, Branch Audit SA 265 SA 505
SA 330 SA 550
SA 240
SA 450 SA 560
SA 600 SA 570
SA 610 SA 580
Index Chapters Marks Changes

Chapter 1 : Nature, Objective and Scope of Audit 4-6 Few topics Added , Few Deleted, Language Improvements
Chapter 2 : Audit Strategy, Audit Planning and Audit Programme 8-12 Language improvements & a bit of Shuffling
Chapter 3 : Risk Assessment and Internal Control 8-12 Topics Added, Changes & Ch-6 from old module Included here
Chapter 4 : Audit Evidence Language improvements, Ch-7&8 from old module included here
12-18
Chapter 6 : Audit Documentation Same
Chapter 5 : Audit of Items of Financial Statements 12-20 Same, Few Example Changes
Chapter 7 : Completion and Review 8-12 New Topics Added (SA 260, 265, 450, 560, 570, 580)
Chapter 8 : Audit Report 8-12 Same, Language improvements
Chapter 9 : Special Features of Audit of Different Type of Entities Same, ( Audit of Trust & Societies added)
12-18
Chapter 10 : Audit of Banks Same
Chapter 11 : Ethics and Terms of Audit Engagements 8-12 Few topics Added, Some shuffling from Ch 1 from old module

For this PDF, Updates, Notes Guidance 9817664456

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