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ISA


List of the Standards (ISAs) as follows:

Respective responsibilities

  • ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
  • ISA 210 Agreeing the Terms of Audit Engagements
  • ISA 220 Quality Control for an Audit of Financial Statements
  • ISA 230 Audit Documentation
  • ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
  • ISA 260 Communication with Those Charged with Governance
  • ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • ISA 299 Responsibility of Joint Auditors

Audit planning

  • ISA 300 Planning an Audit of Financial Statements
  • ISA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environment
  • ISA 320 Materiality in planning and performing an audit
  • ISA 330 The auditor’s responses to assessed risks

Internal Control

  • ISA 402 Audit Considerations Relating to an Entity Using a Service Organization
  • ISA 450 Evaluation of Misstatements Identified during the Audit

Audit evidence

  • ISA 500 Audit Evidence
  • ISA 501 Audit Evidence – Additional Considerations for Specific Items
  • ISA 505 External Confirmations
  • ISA 510 Initial Engagements – Opening Balances
  • ISA 520 Analytical Procedures
  • ISA 530 Audit Sampling and Other Means of Testing
  • ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  • ISA 550 Related Parties
  • ISA 560 Subsequent Events
  • ISA 570 Going Concern
  • ISA 580 Written Representations

Using work of other experts

  • ISA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
  • ISA 610 Using the Work of Internal Auditors
  • ISA 620 Using the Work of an Auditor’s Expert

Audit conclusions and Audit report

  • ISA 700 Forming an Opinion and Reporting on Financial Statements
  • ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
  • ISA 705 Modifications to the Opinion in the Independent Auditor’s Report
  • ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent

Auditor’s Report

  • ISA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
  • ISA 720 The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

Specialized areas

  • ISA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • ISA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • ISA 810 Engagements to Report on Summary Financial Statements
  • International Standard on Quality Control (ISQC) 1, Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements


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