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ISAs Flashcards

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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
Q

ISA (UK) 560

A

Subsequent Events

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26
Q

ISA (UK) 570

A

Going Concern

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27
Q

ISA (UK) 580

A

Written Representations

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28
Q

ISA (UK) 600

A

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

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29
Q

ISA (UK) 610

A

Using the Work of Internal Auditors

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30
Q

ISA (UK) 620

A

Using the Work of an Auditor’s Expert

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31
Q

ISA (UK) 700

A

Forming an Opinion and Reporting on Financial Statements

32
Q

ISA (UK) 701

A

Communicating Key Audit Matters in the Independent Auditor’s Report

33
Q

ISA (UK) 705

A

Modifications to the Opinion in the Independent Auditor’s Report

34
Q

ISA (UK) 706

A

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

35
Q

ISA (UK) 710

A

Comparative Information – Corresponding Figures and Comparative Financial Statements

36
Q

ISA (UK) 720

A

The Auditor’s Responsibilities Relating to Other Information

37
Q

ISA (UK) 800

A

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

38
Q

ISA (UK) 805

A

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

39
Q

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

A

What is ISA 200?

40
Q

Agreeing the Terms of Audit Engagements

A

What is ISA 210?

41
Q

Quality Management for an Audit of Financial Statements

A

What is ISA 220?

42
Q

Audit Documentation

A

What is ISA 230?

43
Q

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

A

What is ISA 240?

44
Q

Consideration of Laws and Regulations in an Audit of Financial Statements

A

ISA (UK) 250 Section A

45
Q

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

A

ISA (UK) 250 Section B

46
Q

Communication With Those Charged With Governance

A

ISA (UK) 260

47
Q

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

A

ISA (UK) 265

48
Q

Planning an Audit of Financial Statements

A

ISA (UK) 300

49
Q

Identifying and Assessing the Risks of Material Misstatement

A

ISA (UK) 315

50
Q

Materiality in Planning and Performing an Audit

A

ISA (UK) 320

51
Q

The Auditor’s Responses to Assessed Risks

A

ISA (UK) 330

52
Q

Audit Considerations Relating to an Entity Using a Service Organization

A

ISA (UK) 402

53
Q

Evaluation of Misstatements Identified During the Audit

A

ISA (UK) 450

54
Q

Audit Evidence

A

ISA (UK) 500

55
Q

Audit Evidence – Specific Considerations for Selected Items

A

ISA (UK) 501

56
Q

External Confirmations

A

ISA (UK) 505

57
Q

Initial Audit Engagements – Opening Balances

A

ISA (UK) 510

58
Q

Analytical Procedures

A

ISA (UK) 520

59
Q

Audit Sampling

A

ISA (UK) 530

60
Q

Auditing Accounting Estimates and Related Disclosures

A

ISA (UK) 540

61
Q

Related Parties

A

ISA (UK) 550

62
Q

Subsequent Events

A

ISA (UK) 560

63
Q

Going Concern

A

ISA (UK) 570

64
Q

Written Representations

A

ISA (UK) 580

65
Q

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

A

ISA (UK) 600

66
Q

Using the Work of Internal Auditors

A

ISA (UK) 610

67
Q

Using the Work of an Auditor’s Expert

A

ISA (UK) 620

68
Q

Forming an Opinion and Reporting on Financial Statements

A

ISA (UK) 700

69
Q

Communicating Key Audit Matters in the Independent Auditor’s Report

A

ISA (UK) 701

70
Q

Modifications to the Opinion in the Independent Auditor’s Report

A

ISA (UK) 705

71
Q

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

A

ISA (UK) 706

72
Q

Comparative Information – Corresponding Figures and Comparative Financial Statements

A

ISA (UK) 710

73
Q

The Auditor’s Responsibilities Relating to Other Information

A

ISA (UK) 720

74
Q

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

A

ISA (UK) 800

75
Q

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

A

ISA (UK) 805

ISAs (1 decks)

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