Auditing and Assurance Standards Name With Number Flashcards
ISA-200
Over all the objective of an independent auditor
ISA-210
Agreeing the terms of audit engagement
ISA 220
Quality control for an audit of financial statements
ISA 230
Audit documentation
ISA 240
Fraud in an audit of financial statements
ISA 250
Consideration of laws and regulations in an audit of financial statements
ISA 260
Communication with those charged with governance
ISA 265
Communicating deficiencies in internal control
ISA 315
Risk assessment
ISA 320
Materiality in planning and performing an audit
ISA 600
Special consideration –audit of group financial statements
ISA 610
Using the work of internal audit function
ISA 620
Using the work of an auditor’s expert
ISA 402
Use of service organization
ISA 501
Audit evidence – specific consideration for selected items
ISA 520
Analytical procedures
ISA 530
Audit sampling