ISA Rote Flashcards
1
Q
What does ISA 250 distinguish?
A
Between direct effect on FSs and don’t have a direct effect but still have a material effect
2
Q
ISA 315?
A
For the identification and assessment of ROMM
3
Q
ISA 705?
A
Modifications to Opinion in Independent’ Auditor’s Report
4
Q
ISA 701?
A
Key matters paragraph
5
Q
ISA 260?
A
Communication with those charged with governance
6
Q
ISA 570?
A
Going concern
7
Q
ISA 315?
A
Control risk & Inherent risk
8
Q
ISA 200?
A
Objectives of Indepedent Auditor
9
Q
ISA 700?
A
Forming Opinion and Reporting on FSs
10
Q
ISA 220?
A
Quality Management for Audit and FSs
11
Q
ISA 620?
A
Auditor’s expeort
12
Q
ISA 500?
A
Audit Evidence
13
Q
ISA 200?
A
Overall objectives of independent auditor
14
Q
ISA 520?
A
Analytical Procedures
15
Q
ISA 265?
A
Communicating deficiencies of internal control with management
