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BUS273 - Audit & Assurance Services > ISAs > Flashcards

ISAs Flashcards

1
Q

ISA 200?

A

overall objectives of the independent auditor

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2
Q

ISA 500?

A

explains what constitutes audit evidence in the audits of financial statements

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3
Q

ICAEW code of ethics?

A
  • integrity
  • objectivity
  • confidentiality
  • professional competence & due care
  • professional behaviour
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4
Q

ISA210?

A

agreeing the terms of audit engagements

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5
Q

ISA220?

A

quality management for an audit of FSs

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6
Q

ISRE2400?

A

engagements to review historical financial statements

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7
Q

ISAE3400

A

the examination of prospective financial information

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8
Q

ISA260?

A

communication with those charged with governance

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9
Q

ISA265?

A

communicating deficiencies in internal control to those charged with governance

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10
Q

ISA300?

A

planning an audit of FS

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11
Q

ISA315?

A

identifying & assessing the risks of material misstatement

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12
Q

ISA320?

A

materiality in planning and performing an audit

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13
Q

ISA330?

A

auditor’s responses to assessed risks

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14
Q

ISA402?

A

audit considerations relating to an entity using service organisations

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15
Q

ISA450?

A

evaluation of misstatements identified during an audit

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16
Q

ISA500?

A

audit evidence

17
Q

ISA520?

A

analytical procedures

18
Q

ISA530?

A

audit sampling

19
Q

ISA540?

A

auditing accounting estimates and related disclosures

20
Q

ISA550?

A

related parties

21
Q

ISA560?

A

subsequent events

22
Q

ISA570?

A

going concern

23
Q

ISA580?

A

written representations

24
Q

ISA610?

A

using the work of internal auditors

25
Q

ISA620?

A

using the work of an auditor’s expert

26
Q

ISA700?

A

forming an opinion and reporting on the FS

27
Q

ISA701?

A

communicating key audit matters in the independent auditor’s report

28
Q

ISA705?

A

modifications to the opinion in the independent auditor’s report

29
Q

ISA706?

A

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

30
Q

ISA710?

A

comparative figures and comparative FS

31
Q

ISA720?

A

the auditor’s responsibilities relating to other information

BUS273 - Audit & Assurance Services (20 decks)

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