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Decks in this class (38)
ISA 200 - Overal Objective Of The Independent Auditor And Conduct of an Audit in Accordance with International Standads on Auditing
Sa 200 overall objective of the i...,
Sa 200 primary objectives,
Sa 200 requirements of the auditor
4
cards
ISA 220 - Quality Control for an Audit Of Financial Statements
Sa 220 quality control for audit ...,
Sa 220 procedures to ensure quality,
Sa 220 monitoring procedure
4
cards
ISA 230 - Audit Documentation
Sa 230 audit documentation,
Sa 230 maintaining audit papers h...,
Sa 230 form content and extent
3
cards
ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Sa 240 the auditor s responsibili...,
Sa 240 fraud,
Sa 240 fraud risk factors
6
cards
ISA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements
Sa 250 consideration of laws and ...,
Sa 250 risk assessment procedure,
Sa 250 apply the audit procedure ...
4
cards
ISA 260 - Communication with Those Charged With Governance - TCWG
Sa 260 understand who are these p...,
Sa 260 objective of the auditor,
Sa 260 requirements of the standard
6
cards
ISA 265 - Communicating Deficiencies in Internal Control to TCWG and Management
Sa 265 communication deficiency i...,
Sa 265 compliance procedure,
Sa 265 deficiency in internal con...
5
cards
ISA 300 - Planning an Audit of Financial Statements
Sa 300 planning and audit of fina...,
Sa 300 audit planning preliminary...,
Sa 300 audit planning audit strat...
5
cards
ISA 315 - (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment
Sa 315 identify and assess the ri...,
Sa 315 risk assessment process,
Sa 315 risk assessment procedure rap
6
cards
ISA 320 - Materiality in Planning and Performing an Audit
Sa 320 summary,
Sa 320 materiality,
Sa 320 factors affecting materiality
8
cards
ISA 402 - Audit Considerations Relating to an Entity Using a Service Organization
Sa 402 audit consideration relati...,
Sa 402 type 1 report and type 2 r...,
Sa 402 sub service organization
4
cards
ISA 450 - Evaluation of Misstatements Identified during the Audit
Sa 450 objective,
Sa 450 reasons for misstatements,
Sa 450 audit procedures
4
cards
ISA 500 - Audit Evidence
Sa 500 audit evidence,
Sa 500 audit procedure,
Sa 500 inconsistency of audit evi...
4
cards
SA 501 - Audit Evidence - Specific Considerations for Selected Items
Isa 500 audit evidence specific c...,
Isa 501 sufficient and appropriat...,
Isa 501 inventory evidence claims...
4
cards
ISA 505 - External Confirmations
Sa 505 external confirmation,
Sa 505 two types of confirmations,
Sa 505 procedure for obtaining ex...
5
cards
ISA 510 - Initial Audit Engagements - Opening Balances
Sa 510 initial audit engangements...
1
cards
ISA 520 - Analytical Procedures
Sa 520 analytical procedures,
Sa 520 objective,
Sa 520 procedure for performing s...
5
cards
ISA 530 - Audit Sampling
Sa 530 audit sampling,
Sa 530 audit sampling approaches,
Sa 530 sampling risk
8
cards
ISA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
Sa 540 auditor and management res...,
Sa 540 accounting estimates,
Sa 540 auditor responsibility
3
cards
ISA 550 - Related Parties
Sa 550 related parties,
Sa 550 risk assessment procedure,
Sa 550 how to respond to the asse...
4
cards
ISA 560 - Subsequent Events
Sa 560 subsequent events
1
cards
ISA 570 - Going Concern
Sa 570 going concern,
Sa 570 preliminary assessment,
Sa 570 going concern assumption a...
4
cards
ISA 580 - Written Representation
Sa 580 written representation wr
1
cards
ISA 600 – Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditor)
Sa 600 using the work of another ...,
Sa 600 key definitions,
Sa 600 scope and applicability
14
cards
ISA 610 - (Revised) Using the Work of Internal Auditors
Sa 610 using the work of internal...,
Sa 610 responsibility of external...,
Sa 610 audit procedures in two sc...
5
cards
ISA 620 - Using the Work of an Auditor 's Expert
Sa 620 auditor s expert,
Sa 620 factors of nature timing e...,
Sa 620 reporting requirements
4
cards
ISA 700 - Forming an Opinion and Reporting on Financial Statements
Sa 700 objective 1 objective 2,
Sa 700 series general purpose fin...,
Sa 700 objective 1
5
cards
ISA 705 - Modifications to the Opinion in the Independent Auditor's Report
Sa 705 modified opinion
1
cards
ISA 701 - Key Audit Matters
Sa 701 key audit matters,
Sa 701 how to report kam in the a...
2
cards
ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
Sa 706 eom emphasis of matter om ...,
Isa 706 other matter paragraph
2
cards
ISA 710 - Comparative Information, Corresponding Figures and Comparative Financial Statements
Isa 710 comparative information
1
cards
ISA 720 - The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
Sa 720 other information
1
cards
ISA 200 to ISA 810 SUMMARY LIST
Isa 200 overall objectives of the...,
Isa 300 series,
Isa 500 series
6
cards
ISA 210 - Agreeing the Terms of Audit Engagements
Isa 210 agreeing the terms of aud...,
Isa 210 scope,
Isa 210 objective
7
cards
ISA 330 - The Auditor's Responses to Assessed Risks
Isa 330 the auditor s responses t...,
Isa 330 definitions,
Isa 330 tests of control examples...
9
cards
ISA 800 - Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
Isa 800 revised special considera...,
Isa 800 objective,
Isa 800 definitions
7
cards
ISA 805 - Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Isa 805 revised special considera...,
Isa 805 objectives,
Isa 805 definitions
7
cards
ISA 810 - Engagements to Report on Summary Financial Statements
Isa 810 revised engagements to re...,
Isa 810 objectives,
Isa 810 definitions
14
cards
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International Auditing Standards Compilation - Prince
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