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International Standards on Auditing Flashcards

1
Q

ISA 200

A

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

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2
Q

ISA 210

A

Agreeing the Terms of Audit Engagements

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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

The Auditor’s Responsibilities Relating to 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 to Those Charged with Governance and Management

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9
Q

ISA 300

A

Planning an Audit of Financial Statements

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10
Q

ISA 315

A

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

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11
Q

ISA 320

A

Materiality in Planning and Performing an Audit

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12
Q

ISA 330

A

The Auditor’s Responses to Assessed Risks

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13
Q

ISA 402

A

Audit Considerations Relating to an Entity Using a Service Organization

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14
Q

ISA 450

A

Evaluation of Misstatements Identified during the Audit

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15
Q

ISA 500

A

Audit Evidence

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16
Q

ISA 501

A

Audit Evidence-Specific Considerations for Selected Items

17
Q

ISA 505

A

External Confirmations

18
Q

ISA 510

A

Initial Audit Engagements-Opening Balances

19
Q

ISA 520

A

Analytical Procedures

20
Q

ISA 530

A

Audit Sampling

21
Q

ISA 540

A

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

22
Q

ISA 550

A

Related Parties

23
Q

ISA 560

A

Subsequent Events

24
Q

ISA 570

A

Going Concern

25
Q

ISA 580

A

Written Representations

26
Q

ISA 600

A

Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)

27
Q

ISA 610

A

Using the Work of Internal Auditors

28
Q

ISA 620

A

Using the Work of an Auditor’s Expert

29
Q

ISA 700

A

Forming an Opinion and Reporting on Financial Statements

30
Q

ISA 705

A

Modifications to the Opinion in the Independent Auditor’s Report

31
Q

ISA 706

A

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

32
Q

ISA 710

A

Comparative Information-Corresponding Figures and Comparative Financial Statements

33
Q

ISA 720

A

The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

34
Q

ISA 800

A

Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

35
Q

ISA 805

A

Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

36
Q

ISA 810

A

Engagements to Report on Summary Financial Statements

Accounting & Auditing Standards (3 decks)

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