section stringlengths 7 22 | title stringlengths 13 128 |
|---|---|
ISA 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
ISA 210 | Agreeing the Terms of Audit Engagements |
ISA 220 (Revised) | Quality Management for An Audit of Financial Statements |
ISA 230 | Audit Documentation |
ISA 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements |
ISA 250 (Revised) | Consideration of Laws and Regulations in an Audit of Financial Statements |
ISA 260 (Revised) | Communication with Those Charged with Governance |
ISA 265 | Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
ISA 300 | Planning an Audit of Financial Statements |
ISA 315 (Revised 2019) | Identifying and Assessing the Risks of Material Misstatement |
ISA 320 | Materiality in Planning and Performing an Audit |
ISA 330 | The Auditor’s Responses to Assessed Risks |
ISA 402 | Audit Considerations Relating to an Entity Using a Service Organization |
ISA 450 | Evaluation of Misstatements Identified during the Audit |
ISA 500 | Audit Evidence |
ISA 501 | Audit Evidence—Specific Considerations for Selected Items |
ISA 505 | External Confirmations |
ISA 510 | Initial Audit Engagements—Opening Balances |
ISA 520 | Analytical Procedures |
ISA 530 | Audit Sampling |
ISA 540 (Revised) | Auditing Accounting Estimates and Related Disclosures |
ISA 550 | Related Parties |
ISA 560 | Subsequent Events |
ISA 570 (Revised) | Going Concern |
ISA 580 | Written Representations |
ISA 600 (Revised) | Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) |
ISA 610 (Revised 2013) | Using the Work of Internal Auditors |
ISA 620 | Using the Work of an Auditor’s Expert |
ISA 700 (Revised) | Forming an Opinion and Reporting on Financial Statements |
ISA 701 | Communicating Key Audit Matters in the Independent Auditor’s Report |
ISA 705 (Revised) | Modifications to the Opinion in the Independent Auditor’s Report |
ISA 706 (Revised) | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report |
ISA 710 | Comparative Information—Corresponding Figures and Comparative Financial Statements |
ISA 720 (Revised) | The Auditor’s Responsibilities Relating to Other Information |
ISA 800 (Revised) | Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks |
ISA 805 (Revised) | Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement |
ISA 810 (Revised) | Engagements to Report on Summary Financial Statements |
IAPN 1000 | Special Considerations in Auditing Financial Instruments |
README.md exists but content is empty.
- Downloads last month
- 30