Pre-Engagement Planning (PSAs 200)

1. PSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with International Standards in Auditing.
2. PSA 210 Agreeing the Terms of Audit Engagements
3. PSA 220 Quality Control for Audits of Historical Financial Statements
4. PSA 230 Audit Documentation
5. PSA 240 The Auditor’s Responsibility to Consider Fraud in Audit of Financial Statements.
6. PSA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
7. PSA 260 Communication with Those Charged with Governance
8. PSA 265 Communicating Deficiencies in Internal Control to Those Charged with
Governance Management

Engagement Planning (PSAs 300/400)

1. PSA 300 Planning an Audit of Financial Statements

2. PSA 315 Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment
3. PSA 320 Materiality in Planning and Performing an Audit
4. PSA 330 The Auditor’s Responses to Assessed Risks
5. PSA 402 Audit Considerations Relating to Entities using Service Organizations

Fieldwork (PSAs 500/600)

1. PSA 500 Audit Evidence

2. PSA 501 Audit Evidence – Additional Considerations on Specific Items
3. PSA 505 External Confirmations
4. PSA 510 Initial Audit Engagements-Opening Balances
5. PSA 520 Analytical Procedures
6. PSA 530 Audit Sampling
7. PSA 540 Auditing Accounting Estimates, Including Fair Value Accounting estimates, and
Related Disclosures
8. PSA 550 Related Parties
9. PSA 560 Subsequent Events
10. PSA 570 Going Concern
11. PSA 580 Written Representations
12. PSA 600 Special Considerations – Audits of Group Financial Statements (Including the
work of Component Auditors)
13. PSA 610 Using the Work of an Internal Auditors
14. PSA 620 Using the Work of an Expert
Reporting (PSAs 700/800)

1. PSA 700 The Independent Auditor’s Report on a Complete Set of General-Purpose

Financial Statements
2. PSA 705 Modifications to Opinion in the Independent Auditor’s Report
3. PSA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor’s Report
4. PSA 710 Comparative Information – Corresponding Figures and Comparative Financial
Statements
5. PSA 720 The Auditor’s Responsibility Relating to Other Information in Documents
Containing Audited Financial Statements
6. PSA 800 Special Considerations – Audits of Financial Statements Prepared in Accordance
with Special Purpose Frameworks
7. PSA 805 Special Considerations – Audits of Single Financial Statements and Specific
Elements, Accounts of Items of a Financial Statement
8. PSA 810 Engagements to Report on Summary Financial Statements