References (ISA) Flashcards
What is ISA 315?
Identifying and Assessing the Risks of Material Misstatement.
What is ISA 330?
The Auditor’s Responses to Assessed Risks.
What is ISA 700 (Revised)?
Forming an Opinion and Reporting on Financial Statements.
What is ISA 701?
Communicating Key Audit Matters in the Independent Auditor’s Report.
What is ISA 705 (Revised)?
Modifications to the Opinion in the Independent Auditor’s Report.
What is ISA 706 (Revised)?
Emphasis of Matter Paragraphs and Other Matter Paragraphs.
What is ISA 570 (Revised)?
Going Concern.
What is ISA 720 (Revised)?
The Auditor’s Responsibilities Relating to Other Information.
What is ISA 240?
The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.
What is ISA 250?
Consideration of Laws and Regulations in an Audit of Financial Statements.
What is ISA 260?
Communication with Those Charged with Governance.
What is ISA 500?
Audit Evidence.
What is ISA 530?
Audit Sampling.
What is ISA 620?
Using the Work of an Auditor’s Expert.