ISA 200 to ISA 810 SUMMARY LIST Flashcards
ISA 200 Series:
ISA 200 - 265: GENERAL PRINCIPLES AND RESPONSIBILITIES:
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standads on Auditing - OOOTIAATCOAAIAWISOA.
ISA 210: Agreeing the Terms of Audit Engangements - ATTOAE.
ISA 220: Quality Control for an Audit of Financial Statements - QCFAAOFS.
ISA 230: Audit Documentation - AD.
ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements - TARRTFIAAOFS.
ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements - COLARIAAOFS.
ISA 260: Communication with Those Charged With Governance- TCWG. - CWTCWG.
ISA265: Communicating Deficiencies in Internal Control to Those Charged With Governance- TCWG and Management - CDIICTTCWGAM.
ISA 300 and 400 Series:
ISA 300 - 450: RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS
ISA 300: Planning an Audit of Financial Statements.
ISA 315: (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment.
ISA 320: Materiality in Planning and Performing an Audit.
ISA 330: The Auditor’s Responses to Assessed Risks.
ISA 402: Audit Considerations Relating to an Entity using a Service Organization.
ISA 450: Evaluation of Misstatements Identified during the Audit.
ISA 500 Series:
ISA 500 - 580: AUDIT EVIDENCE
ISA 500: Audit Evidence - AE.
ISA 501: Audit Evidence - Specific Considerations for Selected Items - AESCSI.
ISA 505: External Confirmations - EC.
ISA 510: Initial Audit Engagements - Opening Balances - IAEOB.
ISA 520: Analytical Procedures - AP.
ISA 530: Audit Sampling - AS.
ISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - AAEIFVAERD
ISA 550: Related Parties - RP.
ISA 560: Subsequent Events - SE.
ISA 570: Going Concern - GC.
ISA 580: Written Representations - WR.
ISA 600 Series:
ISA 600 - 620: USING THE WORK OF OTHERS:
ISA 600: Special Considerations - Audit of Group Financial Statements (Including the work of Component Auditors) - SC.AGFS.IWCA.
ISA 610: (Revised) Using the Work of Internal Auditors - UWIA.
ISA 620: Using the Work of an Auditor’s Expert - UWAE.
ISA 700 Series:
ISA 700 - 720: AUDIT CONCLUSIONS AND REPORTING:
ISA 700: Forming an Opinion and Reporting on Financial Statements - FORFS.
ISA 705: Modifications to the Opinion in the Independent Auditor’s Report - MOIAR.
ISA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report - EOMPOMPIAR.
ISA 710: Comparative Information - Corresponding Figures and Comparative Financial Statements - CICFCFS.
ISA - 720: The Auditor’s Responsibilities Relating Other Information in Documents Containing Audited Financial Statements - TARROIIDCAFS.
ISA 800 Series:
ISA 800 - 810: Specialized Areas:
ISA 800: Special Considerations - Audit of Financial Statements Prepared in Accordance with Special Purpose Frameworks - SCAOFSPIAWSPF.
ISA 805: Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement - SCAOSFSASEAOIOFS.
ISA 810: Engagements to Report on Summary Financial Statements - ETROSFS.
