hello
i have been travelling to mumbai, delhi for batches and also for some personal commitments, i will be free by 11th, will solve doubts by 11th evening and then within 24 hours thereafter, meanwhile keep posting all your doubts, i assure each and every doubt of yours will be solved, its our commitment of past 6 years since we started auditguru.in site that none of the doubts on site has remained unsolved
thanks for understanding
 ravi taori

statement of auditing is old term
statement of auditing is old name of SAs
it simply mean standards on auditing 
so statement / standards are mandatory 
guidance note may not be followed, if there is justified reason