Standards on Auditing

Question 1

SRS 4410

Answer 1

Compilation Engagements

Question 2

SRS 4400

Answer 2

Engagements to Perform Agreed Upon Procedures Regarding Financial Information

Question 3

SAE 3420

Answer 3

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Question 4

SAE 3402

Answer 4

Assurance Reports on Controls At a Service Organisation

Question 5

SAE 3400

Answer 5

The Examination of Prospective Financial Information

Question 6

SRE 2410

Answer 6

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

Question 7

SRE 2400

Answer 7

Engagements to Review Historical Financial Statements

Question 8

SA 810

Answer 8

Engagements to Report on Summary Financial Statements

Question 9

SA 805

Answer 9

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

Question 10

SA 800

Answer 10

Special Considerations–Audits of Financial Statements Prepared in Accordance with Special Purpose Framework

Question 11

SA 720

Answer 11

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

Question 12

SA 710

Answer 12

Comparative Information – Corresponding Figures and Comparative Financial Statements

Question 13

SA 706

Answer 13

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

Question 14

SA 705

Answer 14

Modifications to the Opinion in the Independent Auditor’s Report

Question 15

SA 701

Answer 15

Communicating key Audit Matters in the Independent Auditor’s Report

Question 16

SA 700

Answer 16

Forming an Opinion and Reporting on Financial Statements

Question 17

SA 620

Answer 17

Using the Work of an Auditor’s Expert

Question 18

SA 610

Answer 18

Using the Work of Internal Auditors

Question 19

SA 600

Answer 19

Using the Work of Another Auditor

Question 20

SA 580

Answer 20

Written Representations

Question 21

SA 570

Answer 21

Going Concern

Question 22

SA 560

Answer 22

Subsequent Events

Question 23

SA 550

Answer 23

Related Parties

Question 24

SA 530

Answer 24

Audit Sampling

Question 25

SA 540

Answer 25

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

Question 26

SA 520

Answer 26

Analytical Procedures

Question 27

SA 510

Answer 27

Initial Audit Engagements–Opening Balances

Question 28

SA 505

Answer 28

External Confirmations

Question 29

SA 501

Answer 29

Audit Evidence – Specific Considerations for Selected Items

Question 30

SA 500

Answer 30

Audit Evidence

Question 31

SA 450

Answer 31

Evaluation of Misstatements Identified during the Audits

Question 32

SA 402

Answer 32

Audit Considerations Relating to an Entity Using a Service Organization

Question 33

SA 330

Answer 33

The Auditor's Responses to Assessed Risks

Question 34

SA 320

Answer 34

Materiality in Planning and Performing an Audit

Question 35

SA 315

Answer 35

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

Question 36

SA 300

Answer 36

Planning an Audit of Financial Statements

Question 37

SA 299

Answer 37

Responsibility of Joint Auditors

Question 38

SA 265

Answer 38

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

Question 39

SA 260

Answer 39

Communication with Those Charged with Governance

Question 40

SA 250

Answer 40

Consideration of Law and Regulations in an Audit of Financial Statements

Question 41

SA 240

Answer 41

The Auditor's responsibilities Relating to Fraud in an Audit of Financial Statements

Question 42

SA 230

Answer 42

Audit Documentation

Question 43

SA 220

Answer 43

Quality Control for an Audit of Financial Statements

Question 44

SA 210

Answer 44

Agreeing the Terms of Audit Engagements

Question 45

SA 200

Answer 45

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

Question 46

SQC 1

Answer 46

Quality control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements