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SA 330: RESPOND
Audit Simplified - The Auditor’s Responses to Assessed Risks | SA 330
“Audit is built on 3 Power Steps — Risk → Materiality → Response!
👉 SA 315 – RISK MAP – Identify the Risks
👉 SA 320 – MATERIAL – Decide What’s Material
👉 SA 330 – RESPOND – Take Action on Risks”
“Let’s crack SA 330 through the mnemonic RESPOND.”
R – Responses to Risks
“Design overall responses to address assessed risks.”

E – Execute Further Audit Procedures
“Carry out detailed procedures — tests of controls & substantive procedures.”

S – Substantive Procedures
“Includes analytical procedures and test of details.”

P – Perform Tests of Controls
“Where control reliance is planned, controls must be tested.”

O – Overall Audit Strategy Update
“Audit is dynamic — strategy may need revision as evidence unfolds.”

N – Nature, Timing & Extent
“Tailor procedures — what, when, and how much to test depends on risk severity.”

D – Documentation
“Every response, procedure and result must be properly documented.”

“See how SA 330 RESPONDS to SA 315 and SA 320 —
First, identify risks (SA 315),
then set materiality (SA 320),
and finally respond with proper action (SA 330).”
“Together, SA 315, SA 320, and SA 330 form the strong foundation of audit — Risk-Focused, Materiality-Based, and Properly Responded!
This was CA Tara Chand Agarwal, making Audit Easy for you.

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