Vikas Sharma

SA 505, External Confirmations: designing and sending confirmation requests, management's refusal, reliability of responses, non-responses, exceptions and negative confirmations3 Oct 2026 SA 501, Audit Evidence - Specific Considerations for Selected Items: attendance at physical inventory counting, inventory held by third parties, litigation and claims, and segment information3 Oct 2026 SA 500, Audit Evidence: sufficient appropriate evidence, information produced by the entity, using a management's expert, selecting items for testing, and inconsistent or unreliable evidence3 Oct 2026 SA 450, Evaluation of Misstatements Identified during the Audit: accumulating misstatements, the clearly trivial threshold, communication and correction, evaluating uncorrected misstatements, written representations and documentation3 Oct 2026 SA 402, Audit Considerations Relating to an Entity Using a Service Organisation: understanding the services, type 1 and type 2 reports, responding to risks, fraud and non-compliance at the service organisation, and reporting by the user auditor3 Oct 2026 SA 330, The Auditor's Responses to Assessed Risks: overall responses, tests of controls and their timing, using evidence from earlier audits, substantive procedures, presentation and disclosure, and documentation3 Oct 2026 SA 320, Materiality in Planning and Performing an Audit: materiality for the financial statements as a whole, specific materiality, performance materiality, revision as the audit progresses and documentation3 Oct 2026 SA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment (part 2 of 2): assertion-level risks, significant risks, revising the assessment and documentation3 Oct 2026 SA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment (part 1 of 2): risk assessment procedures, understanding the entity and its environment, and the five components of internal control3 Oct 2026 SA 300, Planning an Audit of Financial Statements: involvement of key team members, preliminary engagement activities, the overall audit strategy, the audit plan, changes during the audit, documentation and first-year audits3 Oct 2026 SA 299 (Revised), Joint Audit of Financial Statements: planning and risk assessment, allocation of work between joint auditors, joint and separate responsibility, co-ordination, the joint report and differences of opinion3 Oct 2026 SA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management: deficiency vs significant deficiency, what must be communicated in writing, to whom and when3 Oct 2026