International of Auditing Standart (ISA)

Description

Flashcards on International of Auditing Standart, created by 潘佩雯 on 11/10/2016.
PEI BOON PHOON
Flashcards by PEI BOON PHOON, updated more than 1 year ago
PEI BOON PHOON
Created by PEI BOON PHOON about 8 years ago
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Resource summary

Question Answer
ISA 200 ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
ISA 210 ISA 210 Agreeing the Terms of Audit Engagements
IAS 220 IAS 220 Quality Control for an Audit of Financial Statements
IAS 230 IAS 230 Audit Documentation
IAS 240 IAS 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
IAS 250 IAS 250 Consideration of Laws and Regulatiobs in an Audit of Financial Statements
ISA 260 ISA 260 Communication with Those Charged with Governance
ISA 265 ISA 265 Communicating Deficiencies in Unternal Control to Those Charged with Governance and Management
IAS 300 IAS 300 Planning an Audit of Financial Statements
ISA 315 ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
IAS 320 IAS 320 Materiality in Planning and Performing an Audit
ISA 330 ISA 330 The Auditor's Responses to Assessed Risks
ISA 402 ISA 402 Audit Considerations Relating to an Entity Using a Service Organisation
IAS 450 IAS 450 Evaluation of Mistatements Identified during the Audit
ISA 500 ISA 500 Audit Evidence
ISA 501 ISA 501 Audit Evidence-Specific Cinsiderations for Selected Items
ISA 505 ISA 505 External Confirmations
ISA 510 ISA 510 Initial Audit Engagements-Opening Balances
ISA 520 ISA 520 Analytical Procedures
ISA 530 ISA 530 Audit Sampling
ISA 540 ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, Related Disclosures
ISA 550 ISA 550 Related Parties
ISA 560 ISA 560 Subsequent Events
ISA 570 ISA 570 Going Concern
ISA 580 ISA 580 Written Representations
ISA 600 ISA 600 Special Consideration-Audits of Group Financial Statements (Including the Work of Component Auditors)
ISA 610 ISA 610 Using the Work of Internal Auditors
ISA 620 ISA 620 Using the Work of an Auditor's Expert
ISA 700 ISA 700 Forming an Opinion and Reporting on Funancial Statements
ISA 705 ISA 705 Modifications to the Opinion in the Independent Auditor's Report
ISA 706 ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
ISA 710 ISA 710 Comparative Information-Corresponding Figures and Comparative Financial Statements
ISA 720 ISA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
ISA 800 ISA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA 805 ISA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
ISA 810 ISA 810 Engagements to Report on Summary Financial Statements
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