ASAs Flashcards
(19 cards)
1
Q
Overall Objectives of the Independent Auditor
A
ASA 200
2
Q
Agreeing to terms of the audit engagement
A
ASA 210
3
Q
Auditors Responsibility Relating to Fraud
A
ASA 240
4
Q
Planning an Audit of the financial report
A
ASA 300
5
Q
Identifying and assessing risks of material misstatement
A
ASA 315
6
Q
The auditors response to assessed risk
A
ASA 330
7
Q
Audit Evidence
A
ASA 500
8
Q
Inventory
A
ASA 501
9
Q
Analytical Procedures
A
ASA 520
10
Q
Audit Sampling
A
ASA 530
10
Q
Audit Sampling
A
ASA 530
11
Q
Related Parties
A
ASA 550
11
Q
Related Parties
A
ASA 550
12
Q
Subsequent Events
A
ASA 560
13
Q
Going Concern
A
ASA 570
14
Q
Written Representations
A
ASA 580
15
Q
Forming an opinion and reporting on financial report
A
ASA 700
16
Q
Modifying the opinion
A
ASA 705
17
Q
Emphasis of Matter paragraphs (EOM)
A
ASA 706
