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    Waqas Raja
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    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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    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.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    45 views2 pages

    Audit Standards

    Uploaded by

    Waqas Raja
    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.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    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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