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INTERNATIONAL STANDARDS ON AUDITING

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Mandhlaenkosi Mugara
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15 views

INTERNATIONAL STANDARDS ON AUDITING

Uploaded by

Mandhlaenkosi Mugara
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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INTERNATIONAL STANDARDS ON AUDITING (CHECKLIST)

1. ISA 200 Objective and general principles governing an audit of


financial statements

2. ISA 210 Agreeing the terms of audit Engagements

3. ISA 230 Audit documentation

4. ISA 240 The auditor’s responsibilities relating to fraud in an


audit of financial statements

5. ISA 250 Consideration of laws and regulations in an audit of


financial statements

6. ISA 260 Communication with those charged with governance

7. ISA 265 Communicating deficiencies in internal control to those


charged with governance and management,

8. ISA 300 Planning an audit of financial statements,

9. ISA 315 Identifying and assessing the risks of material


misstatement through understanding the entity and its
environment,

10. ISA 320 Materiality in planning and performing an audit,

11. ISA 330 The auditor’s responses to assessed risks,

12. ISA 402 Audit considerations relating to entities using


service organisations,

13. ISA 450 Evaluation of misstatements identified during the


audit,

14. ISA 500 Audit evidence,

15. ISA 501 Audit evidence – specific considerations for


selected items,

16. ISA 505 External confirmations,

17. ISA 510 Initial audit engagements – opening balances,


18. ISA 520 Analytical procedures,

19. ISA 530 Audit sampling,

20. ISA 540 Auditing accounting estimates,including fair value


accounting estimates, and
related disclosures,

21. ISA 560 Subsequent events,

22. ISA 570 Going concern

23. ISA 580 Written representations

24. ISA 610 Considering the work of internal auditing,

25. ISA 610 Using the work of internal auditors,

26. ISA 620 Using the work of an auditor’s expert,

27. ISA 700 Forming an opinion and reporting on financial


statements,

28. ISA 700 The independent auditor’s report on a complete


set of general purpose financial
statements,

29. ISA 700 The independent auditor's report on a complete


set of general purpose financial
statements,

30. ISA 701 Modifications to the independent auditor's report,

31. ISA 705 Modifications to the opinion in the independent


auditor’s report,

32. ISA 706 Emphasis of matter paragraphs and other matter


paragraphs in the independent
auditor’s report,

33. ISA 710 Comparatives information –corresponding figures


and comparative
financial statements,
34. ISA 720 The auditor’s responsibility in relation to other
information in documents containing audited financial
statements

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