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ISA
> Phrases > Flashcards
Phrases Flashcards
Study These Flashcards
1
Q
As I have stated earlier
A
I think that goes without saying
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ISA
(28 decks)
Phrases
ISA 200 - Objectives of the Auditor
ISA 300 - Audit Planning
ISA 315 - Risk Assessment
ISA 320 - Audit Materiality
ISA 330 - Auditor's Response
ISA 402 - AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANISATION
ISA 450 - EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT
ISA 500 - Audit Evidence
ISA 501 - Audit Evidence (Special Conisderations)
ISA 505 - External Confirmation
ISA 510 - INITIAL AUDIT ENGAGEMENTS - OPENING BALANCES
ISA 520 - Analytical Procedures
ISA 530 - Audit Sampling
ISA 540 - Accounting Estimates
ISA 560 - SUBSEQUENT EVENTS
ISA 570 - GOING CONCERN
ISA 580 - WRITTEN REPRESENTATIONS
ISA 610 - USING THE WORK OF INTERNAL AUDITORS (IA)
ISA 620 - Reliance on Expert
ISA 700 - FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS
ISA 701 - COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT
ISA 705 - MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT
ISA 706 - EMPHASIS OF MATTER & OTHER MATTER PARAGRAPHS
ISA 710 - COMPARATIVE INFORMATION - CORRESPONDING FIGURES
ISA 720 - AUDITOR’S RESPONSIBILITIES RELATING TO OTHER INFORMATION
Exam Techniques
IAS 10 – EVENTS AFTER THE REPORTING PERIOD