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ACA - Audit & Assurance > ISAs > Flashcards

ISAs Flashcards

1
Q

ISA?

A

international standards on auditing (UK)

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2
Q

ISA 200?

A

overall objectives of the auditor and the conduct of an audit in accordance with international standards on auditing

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3
Q

ISA 210?

A

agreeing the terms of audit engagements

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4
Q

ISA 220?

A

quality management for an audit of FSs

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5
Q

ISA 230?

A

audit documentation

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6
Q

ISA 240?

A

the auditor’s responsibilities relating to fraud in an audit of FSs

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7
Q

ISA 250A?

A

consideration of laws & regulations in an audit of FSs

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8
Q

ISA 260?

A

communication with those charged with governance

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9
Q

ISA 265?

A

communicating deficiencies in internal control to those charged with governance & management

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10
Q

ISA 300?

A

planning an audit of FSs

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11
Q

ISA 315?

A

identifying and assessing the risks of material misstatements

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12
Q

ISA 320?

A

materiality in planning and performing an audit

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13
Q

ISA 330?

A

the auditor’s responses to assessed risks

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13
Q

ISA 402?

A

audit considerations relating to an entity using a service organisation

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14
Q

ISA 450?

A

evaluation of misstatements identified during the audit

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15
Q

ISA 500?

A

audit evidence

16
Q

ISA 501?

A

audit evidence - specific considerations for selected items

17
Q

ISA 505?

A

external confirmations

18
Q

ISA 510?

A

initial audit engagements - opening balances

19
Q

ISA 520?

A

analytical procedures

20
Q

ISA 530?

A

audit sampling

21
Q

ISA 540?

A

auditing accounting estimates and related disclosures

22
Q

ISA 550?

A

related parties

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

special considerations - audit of group financial statements

27
Q

ISA 610?

A

using the work of internal auditors

28
Q

ISA 620?

A

using the work of an auditor’s expert

29
Q

ISA 700?

A

forming an opinion and reporting on FSs

30
Q

ISA 701?

A

communicating key audit matters in the independent auditor’s report

31
Q

ISA 705?

A

modifications to the opinion in the independent auditor’s report

32
Q

ISA 706?

A

emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report

33
Q

ISA 710?

A

comparative information - corresponding figures and comparative FSs

34
Q

ISA 720?

A

the auditor’s responsibilities relating to other information

35
Q

ISA 800?

A

special considerations - audits of FSs prepared in accordance with special purpose frameworks

36
Q

ISA 805?

A

special considerations - audits of single FSs and specific elements, accounts or items of a FS

ACA - Audit & Assurance (5 decks)

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