Vikas Sharma

SA 810 (Revised), Engagements to Report on Summary Financial Statements: engagement acceptance, procedures, the form of opinion, timing, information in documents containing the summary, and modified opinions3 Oct 2026 SA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement: applying the SAs, acceptability, materiality for an element, forming an opinion and reporting3 Oct 2026 SA 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks: acceptability of the framework, planning and performing, describing the framework and alerting readers3 Oct 2026 SA 720 (Revised), The Auditor's Responsibilities Relating to Other Information (part 2 of 2): the "Other Information" section of the auditor's report, information received late, reporting prescribed by law and documentation3 Oct 2026 SA 720 (Revised), The Auditor's Responsibilities Relating to Other Information (part 1 of 2): what "other information" is, obtaining, reading and considering it, and responding to inconsistencies or misstatements3 Oct 2026 SA 710, Comparative Information - Corresponding Figures and Comparative Financial Statements: audit procedures, reporting on corresponding figures and on comparative statements, prior periods audited by a predecessor or not audited3 Oct 2026 SA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report: when each is used, what it may not do, placement and wording, and communication3 Oct 2026 SA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report: when a modification is required, choosing between qualified, adverse and disclaimer, the basis paragraph, management-imposed limitations and communication3 Oct 2026 SA 701, Communicating Key Audit Matters in the Independent Auditor's Report: which entities, determining key audit matters, describing each one, when a matter is not communicated, and the link with modified opinions3 Oct 2026 SA 700 (Revised), Forming an Opinion and Reporting on Financial Statements (part 2 of 2): the elements of the auditor's report, from title and opinion to key audit matters, responsibilities, signature, place and date3 Oct 2026 SA 700 (Revised), Forming an Opinion and Reporting on Financial Statements (part 1 of 2): evaluating the financial statements, fair presentation and compliance frameworks, and when the opinion is unmodified3 Oct 2026 SA 620, Using the Work of an Auditor's Expert: when an expert is needed, competence, capabilities and objectivity, understanding the field, the agreement with the expert, evaluating the work and referring to the expert in the report3 Oct 2026