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Audit Standards

The document summarizes the International Standards on Auditing (ISAs) which provide requirements and guidance for performing financial statement audits. It groups the ISAs into categories including overall objectives and conduct of an audit, risk assessment and internal control, audit evidence, special considerations, forming an opinion and reporting. The ISAs cover topics such as planning an audit, evaluating misstatements, considering laws and regulations, using internal and external confirmation, analytical procedures, and requirements for audit documentation and reporting.

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Waqas Raja
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172 views2 pages

Audit Standards

The document summarizes the International Standards on Auditing (ISAs) which provide requirements and guidance for performing financial statement audits. It groups the ISAs into categories including overall objectives and conduct of an audit, risk assessment and internal control, audit evidence, special considerations, forming an opinion and reporting. The ISAs cover topics such as planning an audit, evaluating misstatements, considering laws and regulations, using internal and external confirmation, analytical procedures, and requirements for audit documentation and reporting.

Uploaded by

Waqas Raja
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ISA 200s

ISA 300s

ISA 400s

Overall objectives of the independent Auditor and the Conduct of an Audit in accordance with ISAs

200 Planning

300 Risk assessments and internal control

400

Agreeing the terms of Audit of Financial Statements

210 Identifying and assessing the risks


of material misstatement through understanding the entity and its environment Materiality in Planning and Performing an Audit

315 Audit Considerations Relating to entity using 402


a service organisation

Quality Control for an Audit of Financial Statements

220

320 Evaluation of misstatements identified


during the audit

450

Audit Documentation

230 The auditor's responses to


assessed risks

330

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

240

Consideration of Laws and Regulations in an Audit of Financial Statements Communication with those charged with Governance

250 260

Threshold of Significance

265

ISA 500s

ISA 600s

ISA 700s

ISA 800s

Audit Evidence

500

Special Considerations - Audit of Group Financial Statememnts (including work of component auditors)

600

Forming an oponion and reporting on Financial Statements

700

Special Considerations Audits of financial statements prepared in accordance with special purpose frameworks

800

Audit Evidence - Specific considerations for selected items

501

Using the work of internal auditors

610

Modifications to the opinion in the independent auditor's report

705

External Confirmations

505

Using the work of an Auditor's expert

620

Emphasis of Matter Paragraphs and other Matter paragraphs in the independent auditor's report Comparative information corresponding figures and comparative financial statements The auditor's responsibitlies relating to other information in documents containing audited financial statements

706

Initial Audit Engagements - Opening Balances

510

710

Analytical Procedures

520

720

Audit Sampling

530 540

Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures Related Parties Sebsequent Events Going Concern Written Representations

550 560 570 580

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