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Nepal Standards on Auditing (English Version) Old

List of NSAs (English Version) Old

1. Preface

2. Glossary of Terms

3. Nepal Standards on Quality Control (NSQC)

4. Nepal Framework for Assurance Engagements

5. Objectives and General Principles Governing an Audit of Financial Statements (NSA 200)

6.Terms of Audit Engagemnets (NSA 210)

7.Quality Control for Audits of Historical Financial Information (NSA 220) (NSA 220)

8. Audit Documentation (NSA 230)

9.The Auditor's Responsibility to Consider Fraud in An Audit of Financial Statements (NSA 240)

10. Consideration of Laws and Regulations in An Audit of Financial Statements (NSA 250)

11.Communication of Audit Matters with Those Charged with Governance (NSA 260)

12.Planning an Audit of Financial Statements (NSA 300)

13.Understanding the Entity and Its Environment an Assessing the Risk of Material Misstatements (NSA 315)

14. Audit Materiality (NSA 320) 

15.The Auditor's Procedures in Response to Assessed Risks (NSA 330)

16. Audit Evidence (NSA 500)

17. External Confirmations ( NSA 505)

18.Initial Engagements -Opening Balances (NSA 510) 

19. Analytical Procedures (NSA 520)

20. Audit Sampling and Other Means of Testing (NSA 530)

21. Audit of Accounting Estimates (NSA 540)

22.Related Parties (NSA 550)

23. Subsequent Events (NSA 560)

24. Going Concern ( NSA 570)

25.Management Representations (NSA 580)

26. Using the Work of Another Auditor (NSA 600)

27. Considering the Work of Internal Auditing(NSA 610)

28. Using the Work of an Expert(NSA 620)

29. The Independent Auditor's Report on a complete set of General purpose Financial Statements (NSA 700)

30.Modifications to the Independent Auditor's Report (NSA 701) (NSA 701)

31. Comparatives (NSA 710)

32. Other Information in Documents Containing Audited Financial Statements (NSA 720)

33. The Auditor's Report on Special Purpose Audit Engagements(NSA 800)

34. Engagements to Review Financial Statements (NSREs 2400)

35. Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (NSREs 4400)

36. Engagements to Compile Financial Information (NSREs 4410)




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