ISA's by Title Flashcards

1
Q

ISA 200

A

Auditor’s Responsiblity

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2
Q

ISA 210

A

Engagement Letter

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3
Q

ISA 220

A

QC (engagagment)

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4
Q

ISQC 1

A

QC (firm)

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5
Q

ISA 230

A

Documentation

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6
Q

ISA 240

A

Auditor’s Responsiblity to Fraud

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7
Q

ISA 250

A

Laws & Regs

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8
Q

ISA 260

A

Matters requiring communication

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9
Q

ISA 265

A

Communicating Deficiencies in IC

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10
Q

ISA 300

A

Planning & Strategy

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11
Q

ISA 315

A

Recognise Risk (lower Inherent/Control risk,UBT,taking a risk based approach)

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12
Q

ISA 330

A

Respond to Risk (lower detection risk)

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13
Q

ISA 320

A

Materiality

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14
Q

ISA 402

A

Outsourcing (inc UDG/TEPS)

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15
Q

ISA 450

A

Evaluation of Misstatements

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16
Q

ISA 500

A

Audit Evidence

17
Q

ISA 501

A

Specific Audit Evidence (Stocktake/litigation&claims/segmental info)

18
Q

ISA 505

A

External Confirmations

19
Q

ISA 520

A

OAR/Stats Work

20
Q

ISA 530

A

Sampling

21
Q

ISA 540

A

A&A Estimates + FV

22
Q

ISA 550

A

RPT (IAS 24)

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

Group Audits

27
Q

ISA 610

A

Using work of IA

28
Q

ISA 620

A

Using auditor’s expert

29
Q

ISA 700

A

The opinion (unmodified)

30
Q

ISA 705

A

Modified Opinion

31
Q

ISA 706

A

Emphasis of Matter

32
Q

ISA 710

A

Comparatives

33
Q

ISA 720

A

MM in unaudited info (does NOT affect opinion)