AUDITING STANDARDS

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  • AUDITING STANDARDS
  • Structure of Pronouncements Issued by the Institute of Chartered Accountants of Sri Lanka
  • Preface to the Sri Lanka Auditing Standards and Sri Lanka Standard on Quality Control
  • Glossary of Terms
  • Sri Lanka Standard on Quality Control (SLSQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related
  • SLAuS 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Sri Lanka Auditing Standards
  • SLAuS 210, Agreeing the Terms of Audit Engagements
  • SLAuS 220, Quality Control for an Audit of Financial Statements
  • SLAuS 230, Audit Documentation
  • SLAuS 240, The Auditor s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • SLAuS 250, Consideration of Laws and Regulations in an Audit of Financial Statements
  • SLAuS 260, Communication with Those Charged with Governance
  • SLAuS 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • SLAuS 300, Planning an Audit of Financial Statements
  • SLAuS 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
  • SLAuS 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
  • SLAuS 320, Materiality in Planning and Performing an Audit
  • SLAuS 330, The Auditor s Responses to Assessed Risks
  • SLAuS 402, Audit Considerations Relating to an Entity Using a Service Organization
  • SLAuS 450, Evaluation of Misstatements Identified during the Audit
  • SLAuS 500, Audit Evidence
  • SLAuS 501, Audit Evidence - Specific Considerations for Selected Items
  • SLAuS 505, External Confirmations
  • SLAuS 510, Initial Audit Engagements - Opening Balances
  • SLAuS 520, Analytical Procedures
  • SLAuS 530, Audit Sampling
  • SLAuS 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  • SLAuS 550, Related Parties
  • SLAuS 560, Subsequent Events
  • SLAuS 570, Going Concern
  • SLAuS 580, Written Representations
  • SLAuS 600, Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)
  • SLAuS 610 (Revised), Using the Work of Internal Auditors
  • SLAuS 610, Using the Work of Internal Auditors
  • SLAuS 620, Using the Work of an Auditor s Expert
  • SLAuS 700, Forming an Opinion and Reporting on Financial Statements
  • SLAuS 705, Modifications to the Opinion in the Independent Auditor s Report
  • SLAuS 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor s Report
  • SLAuS 710, Comparative Information - Corresponding Figures and Comparative Financial Statements
  • SLAuS 720, The Auditor s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
  • SLAuS 800, Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • SLAuS 805, Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • SLAuS 810, Engagements to Report on Summary Financial Statements
  • SLAPN 1000, Special Considerations in Auditing Financial Instruments
  • Conforming Amendments to Other SLAuSs
  • Independent Assurance Report to the DG of Merchant Shipping
  • Sri Lanka Auditing Standard 706 (Revised) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • Sri Lanka Auditing Standard 720 (Revised) - The Auditor’s Responsibilities Relating to Other Information
  • Sri Lanka Auditing Standard 706 (Revised) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • SLSAE 3051 - Assurance Report for Licensed Finance Companies and Finance Leasing Companies on Directors Statement on Internal Control

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    Sunday,14 September 2025