No.	Subject	Applicable from
SAP 1	Basic Principles Governing an Audit	1-4-1985
SAP 2	Objective and Scope of the Audit of Financial Statements	1-4-1985
SAP 3	Documentation	1-7-1985 (ED)
AAS 4 (Revised)	The Auditor’s responsibility to Consider Fraud and Error in an Audit of Financial Statements	1-4-2003
SAP 5	Audit Evidence	1-1-1989
SAP 6 (Revised)	Risk Assessment and Internal Control	1-4-2002
SAP 7	Relying Upon the Work of an Internal Auditor	1-4-1989
SAP 8	Audit Planning	1-4-1989
SAP 9	Using the Work of an Expert	1-4-1991
SAP 10 (Revised)	Using the Work of Another Auditor	1-4-2002
SAP 11	Representations by Management	1-4-1995
SAP 12	Responsibility of Joint Auditors	1-4-1996
SAP 13	Audit Materiality	1-4-1996
SAP 14	Analytical Procedures	1-4-1997
SAP 15	Audit Sampling	1-4-1998
SAP 16	Going Concern	1-4-1999
SAP 17	Quality Control for Audit Work	1-4-1999
SAP 18	Audit of Accounting Estimates	1-4-2000
SAP 19	Subsequent Events	1-4-2000
SAP 20	Knowledge of the business	1-4-2000
SAP 21	Consideration of Laws and Regulations in an Audit of Financial Statements	1-7-2001
SAP 22	Initial Engagements - Opening Balances	1-7-2001
SAP 23	Related Parties	1-4-2001
SAP 24	Audit Considerations Relating to the Entities Using Service Org.	1-4-2003
AAS 25	Comparatives
AAS 26	Terms of Audit Engagements
AAS 27	Communications of Audit Matters with those Charged with Governance
AAS 28	The Auditor’s Report on Financial Statements	1-4-2003
AAS 29	Auditing in a computer info. Systems environment	1-4-2003
AAS 30	External Confirmation	1-4-2003
AAS 31	Engagements to Compile Financial Information
AAS 32	Engagements to Perform Agreed upon Procedures regarding Financial Information>
AAS 33	Engagements to review Financial Statements	1-4-2005
AAS 34	Audit Evidence - Additional consideration for specific items	1-4-2005
AAS 35	The Examination Of Prospective Financial Information	1-4-2007

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