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  • BL5

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    Dunil Riviru
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    The document outlines the key standards and principles for conducting an audit according to SLAUS (Sri Lanka Auditing Standards), including standards for audit planning, understanding the entity and risk assessment, evaluating audit evidence, dealing with related parties, subsequent events, materiality, forming an opinion, and documentation. It covers objectives, responsibilities, procedures, and quality control aspects of an audit from start to finish.

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    The document outlines the key standards and principles for conducting an audit according to SLAUS (Sri Lanka Auditing Standards), including standards for audit planning, understanding the entity and risk assessment, evaluating audit evidence, dealing with related parties, subsequent events, materiality, forming an opinion, and documentation. It covers objectives, responsibilities, procedures, and quality control aspects of an audit from start to finish.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    6 views2 pages

    BL5

    Uploaded by

    Dunil Riviru
    The document outlines the key standards and principles for conducting an audit according to SLAUS (Sri Lanka Auditing Standards), including standards for audit planning, understanding the entity and risk assessment, evaluating audit evidence, dealing with related parties, subsequent events, materiality, forming an opinion, and documentation. It covers objectives, responsibilities, procedures, and quality control aspects of an audit from start to finish.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    OBJECTIVES AND PRINCIPLES OF AUDITING (SLAUS 200)

    ENGAGEMENT LETTER (SLAUS 210)

    AUDITOR'S RESPONSIBILITY IN RELATION TO FRAUD (SLAUS 240)

    AUDIT PLANNING (SLAUS 300)

    UNDERSTANDING THE ENTITY AND RISK ASSESSMENT (SLAUS 315)

    AUDITOR'S RESPONSE TO THE ASSESSED RISK (SLAUS 330)

    AUDIT EVIDENCE (SLAUS 500)

    EXTERNAL CONFIRMATIONS (SLAUS 505)

    ANALYTICAL PROCEDURES (SLAUS 520)

    AUDIT SAMPLING (SLAUS 530)

    AUDITING ACCOUNTING ESTIMATES (SLAUS 540)

    RELATED PARTIES (SLAUS 550)

    SUBSEQUENT EVENTS (SLAUS 560)

    GOING CONCERN (SLAUS 570)

    WRITTEN REPRESENTATIONS (SLAUS 580)

    AUDIT MATERIALITY (SLAUS 320)

    EVALUATING MISSTATEMENTS (SLAUS 450)

    FORMING AN OPINION ON FINANCIAL STATEMENTS (SLAUS 700)

    MODIFICATIONS TO THE OPINION (SLAUS 705)


    EMPHASIS OF MATTER AND OTHER MATTER PARAGRAPH (SLAUS 706)

    AUDIT DOCUMENTATION (SLAUS 230)

    INTRODUCTION TO ASSURANCE ENGAGEMENTS

    PROFESSIONAL ETHICS

    CORPORATE GOVERNANCE

    INTERNAL CONTROLS

    AUDIT QUALITY CONTROL (SLAUS 220)

    EFFECTIVENESS OF CONTROLS AND DIGITALIZATION

    PROFESSIONAL APPOINTMENT

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