402 audit considerations relating to an entity using

402 Audit Considerations Relating to an Entity Using a Service
Organisation
450 Evaluation of Misstatements Identified during the Audit
500–599 Audit Evidence
500 Audit Evidence
501 Audit Evidence – Specific Considerations for Selected Items
505 External Confirmations
510 Initial Audit Engagements – Opening Balances
520 Analytical Procedures
530 Audit Sampling
ISAs (Continued)

540 Auditing Accounting Estimates, Including Fair Value Accounting
Estimates, and Related Disclosures
550 Related Parties
560 Subsequent Events
570 Going Concern
580 Written Representations
600–699 Using the Work Of Others
600 Special Considerations – Audits of Group Financial Statements
(Including the Work of Competent Auditors)
610 Using the Work of Internal Auditors
620 Using the Work of an Auditor’s Expert
700–799 Audit Conclusions And Reporting
700 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 Statements
720 The Auditor’s Responsibilities Relating to Other Information in
Documents Containing Audited Financial Statements
800–899 Specialised Areas
800 Special Considerations – Audits of Financial Statements Prepared in
Accordance with Special Purpose Frameworks
805 Special Considerations – Audits of Single Financial Statements and
Specific Elements Accounts or Items of a Financial Statement
810 Engagements to Report on Summary Financial Statements
International 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)
ISAE
ISRE
ISRS

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 audit
ISA 200 gives requirements relating to an audit of financial
statements.