List of the International Standards of Auditing - ISAs
Wednesday, July 1, 2009
Respective responsibilities
- ISA 200 Objective and General Principles Governing an Audit of Financial Statements
- ISA 210 Terms of Audit Engagements
- ISA 220 Quality Control for Audits of Historical Financial Information
- ISA 230 Documentation
- ISA 240 The Auditor's Responsibility to Consider Fraud in an Audit of Financial statements
- ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
- ISA 260 Communications of Audit Matters with Those Charged with Governance
Audit planning
- ISA 300 Planning and Audit of Financial Statements
- ISA 310 Knowledge of the Business
- ISA 315 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement
- ISA 320 Audit Materiality
- ISA 330 The Auditor's Procedures in Response to Assessed Risks
Internal Control
- ISA 400 Risk Assessments and Internal Control
- ISA 401 Auditing in a Computer Information Systems Environment
- ISA 402 Audit Considerations Relating to Entities Using Service Organisations
Audit evidence
- ISA 500 Audit Evidence
- ISA 501 Audit Evidence - Additional Considerations for Specific Items
- ISA 505 External Confirmations
- ISA 510 Initial Engagements - Opening Balances
- ISA 520 Analytical Procedures
- ISA 530 Audit Sampling and Other Means of Testing
- ISA 540 Audit of Accounting Estimates
- ISA 545 Auditing Fair Value Measurements and Disclosures
- ISA 550 Related Parties
- ISA 560 Subsequent Events
- ISA 570 Going Concern
- ISA 580 Management Representations
Using work of other experts
Audit conclusions and Audit report
- ISA 700 The Auditor's Report on Financial Statements
- ISA 710 Comparatives
- ISA 720 Other Information in Documents Containing Audited Financial Statements
Specialized areas
- ISA 800 The Auditor's Report on Special Purpose Audit Engagements
- ISA 810 The Examination of Prospective Financial Information
Labels: ICAP, International Auditing Standards, ISAs
posted @ 3:22 PM,
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