Vikas Sharma

SA 260 (Revised), Communication with Those Charged with Governance: who to communicate with, the matters to be communicated, listed-entity independence statements, the communication process, timing and documentation3 Oct 2026 SA 250, Consideration of Laws and Regulations in an Audit of Financial Statements: the two categories of laws, procedures to identify non-compliance, what to do when non-compliance is suspected, and reporting it3 Oct 2026 SA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements (part 2 of 2): responses to fraud risks, management override, journal entry testing, evidence, representations and reporting3 Oct 2026 SA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements (part 1 of 2): fraudulent reporting and misappropriation, professional skepticism, the engagement team discussion and identifying fraud risks3 Oct 2026 SA 230, Audit Documentation: timely preparation, form, content and extent of working papers, departures from requirements, matters after the report date, assembly of the final audit file and retention3 Oct 2026 SA 210, Agreeing the Terms of Audit Engagements: the preconditions for an audit, management's responsibilities, what the engagement letter must contain, recurring audits and a request to change the terms3 Oct 2026 SA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing: reasonable assurance, professional skepticism and judgment, audit risk and complying with SAs3 Oct 2026 SA 220, Quality Control for an Audit of Financial Statements: the engagement partner's responsibilities for leadership, ethics, independence, acceptance, team assignment, direction, review, consultation and the engagement quality control review3 Oct 2026 SQM 2, Engagement Quality Reviews: appointment and eligibility of the engagement quality reviewer, the cooling-off condition, performing and completing the review, and documentation3 Oct 2026 SQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (part 2 of 2): monitoring and remediation, networks, annual evaluation and documentation3 Oct 2026 SQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (part 1 of 2): the eight components, risk assessment, governance and resources3 Oct 2026 SQC 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements (part 2 of 2): people, performance, review, monitoring and files3 Oct 2026