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1
Q

How many ISAs are there?

A

1 ISQC, 2 ISQMs, 38 ISAs (UK)

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2
Q

What is ISA 200?

A

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

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3
Q

What is ISA 210?

A

Agreeing the Terms of Audit Engagements

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4
Q

What is ISA 220?

A

Quality Management for an Audit of Financial Statements

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5
Q

What is ISA 230?

A

Audit Documentation

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6
Q

What is ISA 240?

A

The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

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7
Q

ISA (UK) 250 Section A

A

Consideration of Laws and Regulations in an Audit of Financial Statements

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8
Q

ISA (UK) 250 Section B

A

The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector

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9
Q

ISA (UK) 260

A

Communication With Those Charged With Governance

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10
Q

ISA (UK) 265

A

Communicating Deficiencies in Internal Control to Those Charged With Governance and Management

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11
Q

ISA (UK) 300

A

Planning an Audit of Financial Statements

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12
Q

ISA (UK) 315

A

Identifying and Assessing the Risks of Material Misstatement

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13
Q

ISA (UK) 320

A

Materiality in Planning and Performing an Audit

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14
Q

ISA (UK) 330

A

The Auditor’s Responses to Assessed Risks

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15
Q

ISA (UK) 402

A

Audit Considerations Relating to an Entity Using a Service Organization

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16
Q

ISA (UK) 450

A

Evaluation of Misstatements Identified During the Audit

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17
Q

ISA (UK) 500

A

Audit Evidence

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18
Q

ISA (UK) 501

A

Audit Evidence – Specific Considerations for Selected Items

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19
Q

ISA (UK) 505

A

External Confirmations

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20
Q

ISA (UK) 510

A

Initial Audit Engagements – Opening Balances

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21
Q

ISA (UK) 520

A

Analytical Procedures

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22
Q

ISA (UK) 530

A

Audit Sampling

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23
Q

ISA (UK) 540

A

Auditing Accounting Estimates and Related Disclosures

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24
Q

ISA (UK) 550

A

Related Parties

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25
ISA (UK) 560
Subsequent Events
26
ISA (UK) 570
Going Concern
27
ISA (UK) 580
Written Representations
28
ISA (UK) 600
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
29
ISA (UK) 610
Using the Work of Internal Auditors
30
ISA (UK) 620
Using the Work of an Auditor’s Expert
31
ISA (UK) 700
Forming an Opinion and Reporting on Financial Statements
32
ISA (UK) 701
Communicating Key Audit Matters in the Independent Auditor’s Report
33
ISA (UK) 705
Modifications to the Opinion in the Independent Auditor’s Report
34
ISA (UK) 706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
35
ISA (UK) 710
Comparative Information – Corresponding Figures and Comparative Financial Statements
36
ISA (UK) 720
The Auditor’s Responsibilities Relating to Other Information
37
ISA (UK) 800
Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
38
ISA (UK) 805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
39
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK)
What is ISA 200?
40
Agreeing the Terms of Audit Engagements
What is ISA 210?
41
Quality Management for an Audit of Financial Statements
What is ISA 220?
42
Audit Documentation
What is ISA 230?
43
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
What is ISA 240?
44
Consideration of Laws and Regulations in an Audit of Financial Statements
ISA (UK) 250 Section A
45
The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector
ISA (UK) 250 Section B
46
Communication With Those Charged With Governance
ISA (UK) 260
47
Communicating Deficiencies in Internal Control to Those Charged With Governance and Management
ISA (UK) 265
48
Planning an Audit of Financial Statements
ISA (UK) 300
49
Identifying and Assessing the Risks of Material Misstatement
ISA (UK) 315
50
Materiality in Planning and Performing an Audit
ISA (UK) 320
51
The Auditor’s Responses to Assessed Risks
ISA (UK) 330
52
Audit Considerations Relating to an Entity Using a Service Organization
ISA (UK) 402
53
Evaluation of Misstatements Identified During the Audit
ISA (UK) 450
54
Audit Evidence
ISA (UK) 500
55
Audit Evidence – Specific Considerations for Selected Items
ISA (UK) 501
56
External Confirmations
ISA (UK) 505
57
Initial Audit Engagements – Opening Balances
ISA (UK) 510
58
Analytical Procedures
ISA (UK) 520
59
Audit Sampling
ISA (UK) 530
60
Auditing Accounting Estimates and Related Disclosures
ISA (UK) 540
61
Related Parties
ISA (UK) 550
62
Subsequent Events
ISA (UK) 560
63
Going Concern
ISA (UK) 570
64
Written Representations
ISA (UK) 580
65
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
ISA (UK) 600
66
Using the Work of Internal Auditors
ISA (UK) 610
67
Using the Work of an Auditor’s Expert
ISA (UK) 620
68
Forming an Opinion and Reporting on Financial Statements
ISA (UK) 700
69
Communicating Key Audit Matters in the Independent Auditor’s Report
ISA (UK) 701
70
Modifications to the Opinion in the Independent Auditor’s Report
ISA (UK) 705
71
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
ISA (UK) 706
72
Comparative Information – Corresponding Figures and Comparative Financial Statements
ISA (UK) 710
73
The Auditor’s Responsibilities Relating to Other Information
ISA (UK) 720
74
Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA (UK) 800
75
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
ISA (UK) 805

ISAs (1 decks)

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