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
ISA 540
Auditing accounting estimates and related disclosures
ISA 550
Related parties
ISA 560
Subsequent Events
ISA 570
Going concern
ISA 330
Response to Risk
ISA 500
Audit evidence
ISA 505
External confirmation
ISA 510
Initial audit engagement–Opening balanves
ISA 580
Written representations
ISA 700
Forming An Opinion And Reporting On Financial Statements
ISA 705
Modifications To The Opinion
ISA 706
Emphasis Of Matter And Other Matter Paragraphs
ISA 710
Comparative Information
ISA 720
The Auditor’s Responsibilities Relating To Other Information
ISA 800
Special Considerations — Audits Of Complete Set Of F/S Prepared In
Accordance With Special Purpose Frameworks
ISA 805
Special Considerations — Audits Of Single Financial Statements And
Specific Elements
ISA 810
Engagements To Report On Summary Financial Statements
ISRE 2400
Engagements To Review Historical Financial Statements
ISRE 2410
Review Of Interim Financial Information By Auditor
ISAE 3000
Assurance Engagements (Except Audit And Review)
ISAE 3400
Examination Of Prospective Financial Information
ISAE 3402
Assurance Reports On Controls At A Service Organization
ISAE 3420
Report On Pro Forma Financial Information Included In A Prospectus
ISRS 4400
Engagements To Perform Agreed-Upon Procedures
ISRS 4410
Compilation Engagements