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Audit > Standard of Auditing > Flashcards

Standard of Auditing Flashcards

1
Q

?Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements?

A

SQC 1

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2
Q

?Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing?

A

SA 200

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3
Q

?Agreeing the Terms of Audit Engagements?

A

SA 210

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4
Q

?Quality Control for an Audit of Financial Statements?

A

SA 220

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5
Q

?Audit Documentation?

A

SA 230

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6
Q

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

A

SA 240

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7
Q

?Consideration of Laws and Regulations in an Audit of Financial Statements?

A

SA 250

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8
Q

?Communication with Those Charged with Governance?

A

SA 260

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9
Q

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

A

SA 265

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10
Q

?Responsibility of Joint Auditors?

A

SA 299

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11
Q

?Planning an Audit of Financial Statements? ?

A

SA 300

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12
Q

?Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment?

A

SA 315

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13
Q

?Materiality in Planning and Performing an Audit?

A

SA 320

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14
Q

?The Auditor?s Responses to Assessed Risks?

A

SA 330

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15
Q

?Audit Considerations Relating to an Entity Using a Service Organisation?

A

SA 402

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16
Q

?Evaluation of Misstatements Identified During the Audit?

A

SA 450

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17
Q

?Audit Evidence?

A

SA 500

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18
Q

?Audit Evidence?Specific Considerations for Selected Items?

A

SA 501

19
Q

?External Confirmations?

A

SA 505

20
Q

?Initial Audit Engagements ? Opening Balances?

A

SA 510

21
Q

?Analytical Procedures?

A

SA 520

22
Q

?Audit Sampling?

A

SA 530

23
Q

?Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures?

A

SA 540

24
Q

?Related Parties?

A

SA 550

25
Q

?Subsequent Events?

A

SA 560

26
Q

?Going Concern?

A

SA 570

27
Q

?Written Representations?

A

SA 580

28
Q

?Using the Work of Another Auditor?

A

SA 600

29
Q

?Using The Work of Internal Auditors?

A

SA 610

30
Q

?Using the Work of an Auditor?s Expert?

A

SA 620

31
Q

?Forming an Opinion and Reporting on Financial Statements

A

SA 700

32
Q

?Modifications to the Opinion in the Independent Auditor?s Report”

A

SA 705

33
Q

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

A

SA 706

34
Q

?Comparative Information?Corresponding Figures and Comparative Financial Statements?

A

SA 710

35
Q

?The Auditor?s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements?

A

SA 720

36
Q

?Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks?

A

SA 800

37
Q

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

A

SA 805

38
Q

?Engagements to Report on Summary Financial Statements?

A

SA 810

39
Q

?Engagements to Review Financial Statements

A

SRE 2400

40
Q

?Review of Interim Financial Information Performed by the Independent Auditor of the Entity?

A

SRE 241

41
Q

?The Examination of Prospective Financial Information?

A

SAE 3400

42
Q

?Assurance Reports on Controls At a Service Organisation?

A

SAE 3402

43
Q

?Engagements to Perform Agreed-upon Procedures Regarding Financial Information?

A

SRS 4400

44
Q

?Engagements to Compile Financial Information?

A

SRS 4410

Audit (2 decks)

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