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Nepal Standards On Auditing (NSA) 2012

As per the decision of 197th Council meeting, the following Nepal Standards on Auditing revised and drafted based on IAASB hand book 2012 edition, are applicable voluntarily from 1st Sharwan 2072 and Mandatory from 1st Sharwan 2073.


 Nepal standards on Auditing

(Based on IAASB Hand Book 2012 Edition)


 

     

NSAs No.

Standards

Preface to the Nepal Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

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Glossary of Terms

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NEPAL STANDARDS ON QUALITY CONTROL(NSQC)

1

NSQC1

Nepal Standard on Quality Control (NSQC) 1,Quality Control For Firms that Perform Audits and Reviews Of Financial Statements, and Other Assurance and Related Services Engagements

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Nepal Framework for Assurance Engagements

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AUDITS OF HISTORICAL FINANCIAL INFORMATION

200-299 GENERAL PRINCIPLES AND RESPONSIBILITIES

1

NSA 200

Overall Objective of the Independent Auditor and  the conduct of an Audit in Accordance with Nepal Standards on Auditing

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2

NSA 210

Agreeing the Terms of Audit Engagements

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3

NSA 220

Quality Control for an Audits of  Financial Statements

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4

NSA 230

Audit Documentation

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5

NSA 240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

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6

NSA 250

Consideration of Laws and Regulations in an Audit of Financial Statements

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7

NSA 260

Communication with Those Charged with Governance

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8

NSA 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

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300-499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS

9

NSA 300

Planning an Audit of financial statements

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10

NSA 315(Revised)

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

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11

NSA 320

Materiality in Planning and Performing an Audit

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12

NSA 330

The Auditor’s Responses to Assessed Risks

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13

NSA 402

Audit Considerations Relating to an Entity Using a Service Organization

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14

NSA 450

Evaluation of Misstatements Identified during the Audit

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500-599 AUDIT EVIDENCE

15

NSA 500

Audit Evidence

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16

NSA 501

Audit Evidence-Specific Considerations for Selected Items

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17

NSA 505

External Confirmations

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18

NSA 510

Initial Audit Engagements—Opening Balances

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19

NSA 520

Analytical Procedures

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20

NSA 530

Audit Sampling

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21

NSA 540

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

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22

NSA 550

Related Parties

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23

NSA 560

Subsequent Events

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24

NSA 570

Going Concern

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25

NSA 580

Written Representations

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26

NSA 600

Special considerations-Audit of Group Financial statements (including the work of component Auditors)

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27

NSA 610(Revised)

Using the work of Internal Auditors

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28

NSA 620

Using the work of an Auditors Expert

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700-799 AUDIT CONCLUSIONS & REPORTING

 

29

NSA 700

Forming an opinion and Reporting on financial statements

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30

NSA 705

Modifications to the opinion in the Independent Auditors report

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31

NSA 706

Emphasis of  Matter Paragraphs and other  Matter Paragraphs in the Independent Auditors Report

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32

NSA 710

comparative information-corresponding Figures and comparative Financial Statements

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33

NSA 720

The auditor's responsibilities relating to Other information in Documents Containing Audited Financial statements.

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800-899 SPECIALIZED AREAS

 

34

NSA 800

special Considerations-Audit of financial statements Prepared in accordance with special Purpose Frame works

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35

NSA 805

special Considerations-Audits of Single Financial statements and Specific Elements, Accounts or Items of a Financial statements

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36

NSA 810

Engagements to Report on Summary of Financial Statements

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NEPAL AUDITING PRACTICE NOTES

 

37

NAPN 1000

Special considerations in Auditing Financial Instruments

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AUDITS AND REVIEW OF HISTORICAL FINANCIAL INFORMATION

 

2000-2699 NEPAL STANDARDS ON REVIEW ENGAGEMENTS(NSREs)

 

38

NSRE 2400

Engagement to Review Financial Statement

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39

NSRE 2410

Review of Interim Financial Information Performed by the Independent Auditor of the Entity

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ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION

 

3000-3699 NEPAL STANDARDS ON ASSURANCE ENGAGEMENTS(NSAEs)

 

3000-3399 APPLICABLE TO ALL ASSURANCE ENGAGEMENTS

 

40

NSAE 3000

Assurance Engagements Other than Audits or Reviews of Historical Financial Information

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3400-3699 SUBEJECT SPECIFIC STANDARDS

 

41

NSAE 3400

The Examination of Prospective Financial Information

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42

NSAE 3402

Assurance Reports on Controls at a Service Organization

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43

NSAE 3410

Assurance Engagements on Greenhouse Gas Statements

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44

  NSAE 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

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RELATED SERVICES

 

4000-4699 NEPAL STANDARDS ON RELATED SERVICES(NSRSs)

 

45

NSRS 4400

Engagements to Perform Agreed-Upon Procedures Regarding Financial Information 

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46

NSRSs 4410(Revised)

Compilation engagements 

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+977-1-5539437, +977-1- 5523314
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