AUDITING STANDARDS

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  • AUDITING STANDARDS
  • SLSQM 1 - Quality Management for Firms that perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
  • SLSQM 2 - Engagement Quality Reviews
  • 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 (Revised) - Quality Management 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 (Revised) - Consideration of Laws and Regulations in an Audit of Financial Statements
  • SLAuS 260 (Revised) - 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 2019) - Identify and Assessing the Risks of Material Misstatement
  • 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 - Evaulation 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 (Revised) - Auditing Accounting Estimates and Related Disclosures
  • SLAuS 550 - Related Parties
  • SLAuS 560 - Subsequent Events
  • SLAuS 570 (Revised) - Going Concern
  • SLAuS 580 - Written Representations
  • SLAuS 600 (Revised) - Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
  • SLAuS 610 (Revised 2013) - Using the Work of Internal Auditors
  • SLAuS 620 - Using the Work of an Auditor’s Expert
  • SLAuS 700 (Revised) - Forming an Opinion and Reporting on Financial Statements
  • SLAuS 701 - Communicating Key Audit Matters in the Independent Auditor’s Report
  • SLAuS 705 (Revised) - Modifications to the Opinion in the Independent Auditor’s Report
  • SLAuS 706 (Revised) - Emphasis of Matters Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • SLAuS 710 - Comparative Information-Corresponding Figures and Comparative Financial Statements
  • SLAuS 720 (Revised) - The Auditor’s Responsibilities Relating to Other Information
  • SLAuS 800 (Revised) - Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • SLAuS 805 (Revised) - Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • SLAuS 810 (Revised) - Engagements to Report on Summary Financial Statments
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    Sunday,14 September 2025