1 Answers
RaviRavi Staff answered 2 years ago

Standard —- Executor
SA 800 ——- Is called Auditor (As it is a audit assignment), anyone can do it
SA 805——– Is called Auditor(As it is a audit assignment), anyone can do it
SA 810———Is called Auditor(As it is a audit assignment), existing auditor can do it
SRE 2400—— Is called Practitioner (As it is not audit but review) Other than auditor can do it
SRE 2410——- Is called Auditor (Tough not a audit assignment, but executor is existing auditor of company)
SAE 3400——–Is called Auditor ( As it is audit assignment, but other than historical data) Any one can do it
SAE 3402——–Is called Auditor ( As it is audit assignment, but other than historical data) Any one can do it
SAE 3420——–Is called Auditor ( As it is audit assignment, but other than historical data) Only auditor can do it
SRS 4400——-Is called Auditor (though it is not a audit assignment it is examination , only for ease of explanation, anyone can do it)
SRS 4410—— Is called Practitioner (As it is not audit assignment but preparing / compiling financial statement) 
SO only in 2400 & 4410 person is called practitioner
 
if any other doubt please comment ans ask in answeer section 

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