International Standards on Auditing/ISA-What is the International Standards on Auditing?
International Standards on Auditing is an international professional auditing standards to regulate the financial audit operations. International Standards on Auditing issued by the International Federation of Accountants (IFAC).Basic elements: the general guidelines of the International Standards on Auditing, field work standards, reporting standards.
A list of the International Standards on Auditing (ISAs)
Objectives and general principles of the division of responsibilities • the ISA 200 Audit of Financial Statements
• ISA 210 Audit engagement letter terms
• the ISA 220R audit quality control
• ISA 230 Audit Documentation Records
• the ISA 240 audit of financial statements, fraud into account the responsibility of the auditors
• ISA 250 Financial statements audit, legal and regulatory considerations
• ISA 260 audit staff and management of communication
Audit plan • ISA 300 Financial statements audit plan
Knowledge of the ISA 310 Enterprise Service
• ISA 315 understanding of the audited entity and its environment and to assess the risk of material misstatement
• the ISA 320 audit to identify and evaluate misstatements to the use of the importance of
• the ISA 330 auditors for the level of risk assessment procedures to be undertaken
Internal control risk assessment and internal controls • the ISA 400
• audit under the ISA 401 computer information systems environment
• audit of the audited entity contracting out the work of service organizations to consider the ISA 402
Audit evidence • ISA 500 Audit evidence
• ISA 501 Audit evidence considerations on special projects
• ISA 505 External Confirmations
• the ISA 510 for the first time to accept the commission, opening balance
Analytical procedures of the ISA 520
• the ISA 530 Audit Sampling and other test methods
• ISA 540 accounting estimates of audit
• the ISA 545 fair value measurement and disclosure of audit
• the ISA 550 to related parties and transactions
• the ISA 560 Subsequent Events
• the ISA 570 to continue operating assumptions
• ISA 580 management authorities a written statement
Use of other post-secondary materials • ISA 600 audit the Group financial statements, and other audit staff
• the ISA 610 internal audit work
• the ISA 620 experts work
Audit conclusions and audit report ISA 700 audit report for financial statements issued
• the ISA 710 compared information
• the ISA 720 on audit of financial statements information
Special kind of independent audit ISA 800 The Auditor's Report on Special Purpose Audit Engagements
