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10.Auditing & Assurance > Standards On Auditing > Flashcards

Standards On Auditing Flashcards

0
Q

SA 210

A

Agreeing the terms of audit engagement

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1
Q

SA 200

A

Overall objective of the independent auditor and the conduct of an audit in accordance with standards on auditing

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2
Q

SA 220

A

Quality control for an audit of financial statements

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3
Q

SA 230

A

Audit Documentation

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4
Q

SA 240

A

Auditor’s responsibility relating to fraud in an audit of Financial statement

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5
Q

SA 250

A

Consideration of law and regulations in an audit of financial statements

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6
Q

SA 260

A

Communication with those charged with governance

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7
Q

SA 299

A

Responsibilities of joint auditors

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8
Q

SA 300

A

Planning an audit of financial statements

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9
Q

SA 320

A

Materiality in planning and performing an audit

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10
Q

SA 450

A

Evalution of misstatements identified during the audit

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11
Q

SA 500

A

Audit evidence

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12
Q

SA 501

A

Audit evidence specific consideration for selected terms

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13
Q

SA 505

A

External confirmation

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14
Q

SA 510

A

Initial audit engagements- opening balances

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15
Q

SA 520

A

Analytical procedures

16
Q

SA 530

A

Audit sampling

17
Q

SA 540

A

Auditing accounting estimates , including fair value accounting estimates , and related disclosure

18
Q

SA 550

A

Related parties

19
Q

SA 560

A

Subsequent event

20
Q

SA 570

A

Going Concern

21
Q

SA 580

A

Written representation

22
Q

SA 600

A

Using the work of another auditor

23
Q

SA 610

A

Using the work of internal auditor

24
Q

SA 620

A

Using the work of an auditors expert

25
Q

SA 710

A

Comparative information- corresponding figures and competitive financial statements

26
Q

SA 720

A

The auditors responsibility in relation to other information in documents containing audited financial statements

10.Auditing & Assurance (1 decks)

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