Auditing and Assurance Standards Name With Number Flashcards

1
Q

ISA-200

A

Over all the objective of an independent auditor

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2
Q

ISA-210

A

Agreeing the terms of audit engagement

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3
Q

ISA 220

A

Quality control for an audit of financial statements

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4
Q

ISA 230

A

Audit documentation

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5
Q

ISA 240

A

Fraud in an audit of financial statements

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6
Q

ISA 250

A

Consideration of laws and regulations in an audit of financial statements

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7
Q

ISA 260

A

Communication with those charged with governance

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8
Q

ISA 265

A

Communicating deficiencies in internal control

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9
Q

ISA 315

A

Risk assessment

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10
Q

ISA 320

A

Materiality in planning and performing an audit

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11
Q

ISA 600

A

Special consideration –audit of group financial statements

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12
Q

ISA 610

A

Using the work of internal audit function

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13
Q

ISA 620

A

Using the work of an auditor’s expert

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14
Q

ISA 402

A

Use of service organization

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15
Q

ISA 501

A

Audit evidence – specific consideration for selected items

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16
Q

ISA 520

A

Analytical procedures

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17
Q

ISA 530

A

Audit sampling

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18
Q

ISA 540

A

Auditing accounting estimates and related disclosures

19
Q

ISA 550

A

Related parties

20
Q

ISA 560

A

Subsequent Events

21
Q

ISA 570

A

Going concern

22
Q

ISA 330

A

Response to Risk

23
Q

ISA 500

A

Audit evidence

24
Q

ISA 505

A

External confirmation

25
Q

ISA 510

A

Initial audit engagement–Opening balanves

26
Q

ISA 580

A

Written representations

27
Q

ISA 700

A

Forming An Opinion And Reporting On Financial Statements

28
Q

ISA 705

A

Modifications To The Opinion

29
Q

ISA 706

A

Emphasis Of Matter And Other Matter Paragraphs

30
Q

ISA 710

A

Comparative Information

31
Q

ISA 720

A

The Auditor’s Responsibilities Relating To Other Information

32
Q

ISA 800

A

Special Considerations — Audits Of Complete Set Of F/S Prepared In
Accordance With Special Purpose Frameworks

33
Q

ISA 805

A

Special Considerations — Audits Of Single Financial Statements And
Specific Elements

34
Q

ISA 810

A

Engagements To Report On Summary Financial Statements

35
Q

ISRE 2400

A

Engagements To Review Historical Financial Statements

36
Q

ISRE 2410

A

Review Of Interim Financial Information By Auditor

37
Q

ISAE 3000

A

Assurance Engagements (Except Audit And Review)

38
Q

ISAE 3400

A

Examination Of Prospective Financial Information

39
Q

ISAE 3402

A

Assurance Reports On Controls At A Service Organization

40
Q

ISAE 3420

A

Report On Pro Forma Financial Information Included In A Prospectus

41
Q

ISRS 4400

A

Engagements To Perform Agreed-Upon Procedures

42
Q

ISRS 4410

A

Compilation Engagements

43
Q
A