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Nepal Standards on Auditing

As per the decision of the Council, the following Nepal Standards on Auditing have been made Mandatory for Compliances.


Standards on Quality Control.

S. No. Existing NSAs NSAs Revised Serial Number Name Effective Date
(Original)
Revised Date
01 NSQC 1   Nepal Standards on Quality Control (NSQC)1: Quality control for firm's that perform audits and review of historical Financial Information and other. Assurance and related Service Engagement   1 Shrawan 2065
(16 July 2008)
02     Preface to the Nepal Standards on Quality Control, Auditing, Review, and other Assurance and related Service.   1 Shrawan 2065
(16 July 2008)
03     Nepal Framework for Assurance Engagements 1 Shrawan 2062
(16 July 2005)
1 Shrawan 2065
(16 July 2008)
04 01 200 Objectives and General Principles Governing an Audit of Financial Statements 1 Shrawan 2060
(17 July 2003)
1 Shrawan 2065
(16 July 2008)
05 02 210 Terms of Audit Engagements 1 Shrawan 2060
(17 July 2003)
1 Shrawan 2065
(16 July 2008)
06 03 230 Audit Documentation 1 Magh 2060
(15 January 2004)
1 Shrawan 2065
(16 July 2008)
07 04 500 Audit Evidence 1 Magh 2060
(15 January 2004)
 
08 05 240 The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements 1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
09 06 320 Audit Materiality 1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
10 07 300 Planning an Audit of Financial Statements 1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
11 08 700 The Independent Auditors Report on a Complete Set of General Purpose Financial Statement 1 Shrawan 2061
(16 July 2004)
 
12 09 530 Audit Sampling and other Selective Testing Procedures 1 Shrawan 2061
(16 July 2004)
 
13 10 570 Going Concern 1 Shrawan 2061
(16 July 2004)
 
14 11 580Management Representation 1 Shrawan 2061
(16 July 2004)
 
15 13 260 Communication of Audit Matters with Those Charged with Governance 1 Magh 2061(14 January 2005) 1 Shrawan 2065 (16 July 2008)
16 15 250 Consideration of Laws and Regulations in an Audit of Financial Statements 1 Magh 2061(14 January 2005) 1 Shrawan 2065 (16 July 2008)
17 16 560 Subsequent Events1 Magh 2061(14 January 2005) 
18 17 505External Confirmations1 Magh 2061(14 January 2005) 
19 18 600Using the work of Another Auditor1 Magh 2061(14 January 2005) 
20 19 610Considering the Work of Internal Auditor1 Magh 2061(14 January 2005) 
21 20 620Using the Work of an Expert1 Magh 2061(14 January 2005) 
22 21 510Initial Engagements- Opening Balances1 Magh 2061(14 January 2005) 
23 22 720Other Information in Documents Containing Audited Financial Statements1 Magh 2061(14 January 2005) 
24 23 540Audit of Accounting Estimates1 Shrawan 2062 (16 July 2005  
25 24 710Comparatives1 Shrawan 2062 (16 July 2005  
26 25 550Related Parties1 Shrawan 2062 (16 July 2005  
27 26 800The Auditor's Report on Special Purpose Audit Engagements1 Shrawan 2062 (16 July 2005  
28   220 Quality Control for Audit of Historical Financial Information 1 Magh 2067 (15 January 2011)  
29   315 Understanding the entity and its Environment and Assessing the Risks or Material Misstatement 1 Magh 2067 (15 January 2011)  
30   330 The Auditor's Procedures in Response to Assessed Risks 1 Magh 2067 (15 January 2011)  
31   520 Analytical Procedures 1 Magh 2067 (15 January 2011)  
32   701 Modifications to the Independent Auditor's Report 1 Magh 2067 (15 January 2011)  

Nepal Standards on Related Services (NSREs):

S. No. Existing NSAs NSAs Revised Serial Number
(Effective from 2064-2-22)
Name Effective Date Effective From
01 27 4400 Engagements to perform Agreed upon Procedures Regarding Financial Information 1 Shrawan 2062 (16 July 2005  
02 28 2400 Engagements to Review Financial Statements 1 Shrawan 2062 (16 July 2005  
03 29 4410 Engagements to Compile Financial Information 1 Shrawan 2062 (16 July 2005)  

Guidance Note:

S. No. G N Name
1 201 Guidance Notes on Independence of Auditors
2 202 Guidance Notes on Preparation of Financial Statements on Letter- Heads and Stationery of Auditors

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