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CMA Intermediate · Corporate Accounting and Auditing · Brief Introduction to Auditing Standards

According to SA 200, what is the status of an appendix to an SA?

An appendix forms part of the application and other explanatory material of the SA. Its purpose and intended use are explained either in the body of the related SA or in the appendix's own title and introduction.

  1. AIt is a separate document outside the SA with no link to it
  2. BIt forms part of the application and other explanatory material, with its purpose and use explained in the SA or in the appendix's title and introductionCorrect
  3. CIt contains the mandatory requirements of the SA
  4. DIt is used only for the Glossary of Terms

Explanation

SA 200 says appendices form part of the application and other explanatory material. Their purpose and intended use are explained in the body of the related SA or within the appendix's own title and introduction. They are therefore not the place for requirements.

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