402 Audit Considerations Relating to an Entity Using a Service Organisation 450 Evaluation of Misstatements Identified during the Audit 500–599 Audit Evidence500 Audit Evidence501 Audit Evidence – Specific Considerations for Selected Items 505 External Confirmations510 Initial Audit Engagements – Opening Balances 520 Analytical Procedures530 Audit SamplingISAs (Continued)
540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 550 Related Parties 560 Subsequent Events 570 Going Concern 580 Written Representations600–699 Using the Work Of Others600 Special Considerations – Audits of Group Financial Statements (Including the Work of Competent Auditors) 610 Using the Work of Internal Auditors620 Using the Work of an Auditor’s Expert700–799 Audit Conclusions And Reporting700 Forming an Opinion and Reporting on Financial Statements ISAs (Continued)
705 Modifications to the Opinion in the Independent Auditor’s Report 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 710 Comparative Information – Corresponding Figures and Comparative Financial Statements720 The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements 800–899 Specialised Areas800 Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks805 Special Considerations – Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial Statement810 Engagements to Report on Summary Financial StatementsInternational Auditing Practice Notes IAPN 1000 Special Considerations in Auditing Financial Instruments ISAs (Continued)
•2000–2699 International Standards on Review Engagements (ISREs)•2400 Engagements to Review Financial Statements (Previously ISA 910) •2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity •3000–3699 International Standards on Assurance Engagements (ISAEs)•3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information•3400 The Examination of Prospective Financial Information (Previously ISA 810) •3402, Assurance Reports on Controls at a Third Party Service Organisation•4000–4699 International Standards on Related Services (ISRSs)•4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information (Previously ISA 920) •4410 Engagements to Compile Financial Information (Previously ISA 930) ISAEISREISRS
Audit definition‘An audit is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between these assertions and established criteria and communicating the results to interested users’. American Accounting Association
Requirements of a financial statement auditISA 200 gives requirements relating to an audit of financial statements.
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- Financial audit