Standard of Auditing

Question 1

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

Answer 1

SQC 1

Question 2

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

Answer 2

SA 200

Question 3

?Agreeing the Terms of Audit Engagements?

Answer 3

SA 210

Question 4

?Quality Control for an Audit of Financial Statements?

Answer 4

SA 220

Question 5

?Audit Documentation?

Answer 5

SA 230

Question 6

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

Answer 6

SA 240

Question 7

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

Answer 7

SA 250

Question 8

?Communication with Those Charged with Governance?

Answer 8

SA 260

Question 9

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

Answer 9

SA 265

Question 10

?Responsibility of Joint Auditors?

Answer 10

SA 299

Question 11

?Planning an Audit of Financial Statements? ?

Answer 11

SA 300

Question 12

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

Answer 12

SA 315

Question 13

?Materiality in Planning and Performing an Audit?

Answer 13

SA 320

Question 14

?The Auditor?s Responses to Assessed Risks?

Answer 14

SA 330

Question 15

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

Answer 15

SA 402

Question 16

?Evaluation of Misstatements Identified During the Audit?

Answer 16

SA 450

Question 17

?Audit Evidence?

Answer 17

SA 500

Question 18

?Audit Evidence?Specific Considerations for Selected Items?

Answer 18

SA 501

Question 19

?External Confirmations?

Answer 19

SA 505

Question 20

?Initial Audit Engagements ? Opening Balances?

Answer 20

SA 510

Question 21

?Analytical Procedures?

Answer 21

SA 520

Question 22

?Audit Sampling?

Answer 22

SA 530

Question 23

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

Answer 23

SA 540

Question 24

?Related Parties?

Answer 24

SA 550

Question 25

?Subsequent Events?

Answer 25

SA 560

Question 26

?Going Concern?

Answer 26

SA 570

Question 27

?Written Representations?

Answer 27

SA 580

Question 28

?Using the Work of Another Auditor?

Answer 28

SA 600

Question 29

?Using The Work of Internal Auditors?

Answer 29

SA 610

Question 30

?Using the Work of an Auditor?s Expert?

Answer 30

SA 620

Question 31

?Forming an Opinion and Reporting on Financial Statements

Answer 31

SA 700

Question 32

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

Answer 32

SA 705

Question 33

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

Answer 33

SA 706

Question 34

?Comparative Information?Corresponding Figures and Comparative Financial Statements?

Answer 34

SA 710

Question 35

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

Answer 35

SA 720

Question 36

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

Answer 36

SA 800

Question 37

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

Answer 37

SA 805

Question 38

?Engagements to Report on Summary Financial Statements?

Answer 38

SA 810

Question 39

?Engagements to Review Financial Statements

Answer 39

SRE 2400

Question 40

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

Answer 40

SRE 241

Question 41

?The Examination of Prospective Financial Information?

Answer 41

SAE 3400

Question 42

?Assurance Reports on Controls At a Service Organisation?

Answer 42

SAE 3402

Question 43

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

Answer 43

SRS 4400

Question 44

?Engagements to Compile Financial Information?

Answer 44

SRS 4410