Vikas Sharma

SA 610 (Revised), Using the Work of Internal Auditors: deciding whether and how far to use the internal audit function, evaluating its objectivity and competence, using specific work, direct assistance where permitted, and documentation3 Oct 2026 SA 600, Using the Work of Another Auditor: acceptance as principal auditor, the principal auditor's procedures, co-ordination between auditors, reporting considerations and division of responsibility3 Oct 2026 SA 580, Written Representations: from whom, representations on management's responsibilities and on completeness, other representations, date and period covered, form, doubts about reliability and representations not provided3 Oct 2026 SA 570 (Revised), Going Concern (part 2 of 2): inappropriate basis, the "Material Uncertainty Related to Going Concern" section, adequate and inadequate disclosure, management unwilling to assess and delay in approval3 Oct 2026 SA 570 (Revised), Going Concern (part 1 of 2): the going concern basis, management's assessment, events and conditions that cast doubt, the period beyond management's assessment, additional procedures and the auditor's conclusion3 Oct 2026 SA 560, Subsequent Events: events up to the date of the auditor's report, facts that become known after that date but before issue, and facts that become known after the financial statements have been issued3 Oct 2026 SA 550, Related Parties: understanding related party relationships, staying alert in records, significant transactions outside the normal course, arm's length assertions, accounting and disclosure, representations and communication3 Oct 2026 SA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (part 2 of 2): significant risks, misstatements, disclosures, indicators of management bias, representations and documentation3 Oct 2026 SA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (part 1 of 2): understanding how management makes estimates, assessing estimation uncertainty and the auditor's responses3 Oct 2026 SA 530, Audit Sampling: statistical and non-statistical sampling, sample design and size, selection methods, deviations and misstatements, projection and evaluating the results3 Oct 2026 SA 520, Analytical Procedures: designing substantive analytical procedures, the expectation and the acceptable difference, analytical procedures near the end of the audit, and investigating the results3 Oct 2026 SA 510, Initial Audit Engagements - Opening Balances: audit procedures on opening balances, consistency of accounting policies, the predecessor auditor's report, and the effect on the audit opinion3 Oct 2026