Standards On Auditing Flashcards
SA 210
Agreeing the terms of audit engagement
SA 200
Overall objective of the independent auditor and the conduct of an audit in accordance with standards on auditing
SA 220
Quality control for an audit of financial statements
SA 230
Audit Documentation
SA 240
Auditor’s responsibility relating to fraud in an audit of Financial statement
SA 250
Consideration of law and regulations in an audit of financial statements
SA 260
Communication with those charged with governance
SA 299
Responsibilities of joint auditors
SA 300
Planning an audit of financial statements
SA 320
Materiality in planning and performing an audit
SA 450
Evalution of misstatements identified during the audit
SA 500
Audit evidence
SA 501
Audit evidence specific consideration for selected terms
SA 505
External confirmation
SA 510
Initial audit engagements- opening balances
SA 520
Analytical procedures
SA 530
Audit sampling
SA 540
Auditing accounting estimates , including fair value accounting estimates , and related disclosure
SA 550
Related parties
SA 560
Subsequent event
SA 570
Going Concern
SA 580
Written representation
SA 600
Using the work of another auditor
SA 610
Using the work of internal auditor
SA 620
Using the work of an auditors expert
SA 710
Comparative information- corresponding figures and competitive financial statements
SA 720
The auditors responsibility in relation to other information in documents containing audited financial statements
