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)
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NSAs No. |
Standards |
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Preface to the Nepal Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Download |
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Glossary of Terms Download |
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NEPAL STANDARDS ON QUALITY CONTROL(NSQC) |
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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 Download |
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Nepal Framework for Assurance Engagements Download |
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AUDITS OF HISTORICAL FINANCIAL INFORMATION |
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200-299 GENERAL PRINCIPLES AND RESPONSIBILITIES |
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1 |
NSA 200 |
Overall Objective of the Independent Auditor and the conduct of an Audit in Accordance with Nepal Standards on Auditing Download |
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2 |
NSA 210 |
Agreeing the Terms of Audit Engagements Download |
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3 |
NSA 220 |
Quality Control for an Audits of Financial Statements Download |
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4 |
NSA 230 |
Audit Documentation Download |
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5 |
NSA 240 |
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements Download |
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6 |
NSA 250 |
Consideration of Laws and Regulations in an Audit of Financial Statements Download |
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7 |
NSA 260 |
Communication with Those Charged with Governance Download |
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8 |
NSA 265 |
Communicating Deficiencies in Internal Control to Those Charged with Governance and Management Download |
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300-499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS |
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9 |
NSA 300 |
Planning an Audit of financial statements Download |
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10 |
NSA 315(Revised) |
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Download |
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11 |
NSA 320 |
Materiality in Planning and Performing an Audit Download |
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12 |
NSA 330 |
The Auditor’s Responses to Assessed Risks Download |
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13 |
NSA 402 |
Audit Considerations Relating to an Entity Using a Service Organization Download |
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14 |
NSA 450 |
Evaluation of Misstatements Identified during the Audit Download |
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500-599 AUDIT EVIDENCE |
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15 |
NSA 500 |
Audit Evidence Download |
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16 |
NSA 501 |
Audit Evidence-Specific Considerations for Selected Items Download |
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17 |
NSA 505 |
External Confirmations Download |
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18 |
NSA 510 |
Initial Audit Engagements—Opening Balances Download |
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19 |
NSA 520 |
Analytical Procedures Download |
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20 |
NSA 530 |
Audit Sampling Download |
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21 |
NSA 540 |
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Download |
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22 |
NSA 550 |
Related Parties Download |
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23 |
NSA 560 |
Subsequent Events Download |
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24 |
NSA 570 |
Going Concern Download |
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25 |
NSA 580 |
Written Representations Download |
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26 |
NSA 600 |
Special considerations-Audit of Group Financial statements (including the work of component Auditors) Download |
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27 |
NSA 610(Revised) |
Using the work of Internal Auditors Download |
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28 |
NSA 620 |
Using the work of an Auditors Expert Download |
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700-799 AUDIT CONCLUSIONS & REPORTING
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29 |
NSA 700 |
Forming an opinion and Reporting on financial statements Download |
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30 |
NSA 705 |
Modifications to the opinion in the Independent Auditors report Download |
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31 |
NSA 706 |
Emphasis of Matter Paragraphs and other Matter Paragraphs in the Independent Auditors Report Download |
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32 |
NSA 710 |
comparative information-corresponding Figures and comparative Financial Statements Download |
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33 |
NSA 720 |
The auditor's responsibilities relating to Other information in Documents Containing Audited Financial statements. Download |
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800-899 SPECIALIZED AREAS
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34 |
NSA 800 |
special Considerations-Audit of financial statements Prepared in accordance with special Purpose Frame works Download |
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35 |
NSA 805 |
special Considerations-Audits of Single Financial statements and Specific Elements, Accounts or Items of a Financial statements Download |
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36 |
NSA 810 |
Engagements to Report on Summary of Financial Statements Download |
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NEPAL AUDITING PRACTICE NOTES
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37 |
NAPN 1000 |
Special considerations in Auditing Financial Instruments Download |
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AUDITS AND REVIEW OF HISTORICAL FINANCIAL INFORMATION
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2000-2699 NEPAL STANDARDS ON REVIEW ENGAGEMENTS(NSREs)
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38 |
NSRE 2400 |
Engagement to Review Financial Statement Download |
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39 |
NSRE 2410 |
Review of Interim Financial Information Performed by the Independent Auditor of the Entity Download |
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ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION
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3000-3699 NEPAL STANDARDS ON ASSURANCE ENGAGEMENTS(NSAEs)
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3000-3399 APPLICABLE TO ALL ASSURANCE ENGAGEMENTS
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40 |
NSAE 3000 |
Assurance Engagements Other than Audits or Reviews of Historical Financial Information Download |
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3400-3699 SUBEJECT SPECIFIC STANDARDS
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41 |
NSAE 3400 |
The Examination of Prospective Financial Information Download |
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42 |
NSAE 3402 |
Assurance Reports on Controls at a Service Organization Download |
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43 |
NSAE 3410 |
Assurance Engagements on Greenhouse Gas Statements Download |
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44 |
NSAE 3420 |
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus Download |
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RELATED SERVICES
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4000-4699 NEPAL STANDARDS ON RELATED SERVICES(NSRSs)
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45 |
NSRS 4400 |
Engagements to Perform Agreed-Upon Procedures Regarding Financial Information Download |
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46 |
NSRSs 4410(Revised) |
Compilation engagements Download |
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