Auditing and Assurance Standards Name With Number Flashcards

1
Q

ISA-200

A

Over all the objective of an independent auditor

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2
Q

ISA-210

A

Agreeing the terms of audit engagement

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3
Q

ISA 220

A

Quality control for an audit of financial statements

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4
Q

ISA 230

A

Audit documentation

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5
Q

ISA 240

A

Fraud in an audit of financial statements

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6
Q

ISA 250

A

Consideration of laws and regulations in an audit of financial statements

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7
Q

ISA 260

A

Communication with those charged with governance

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8
Q

ISA 265

A

Communicating deficiencies in internal control

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9
Q

ISA 315

A

Risk assessment

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10
Q

ISA 320

A

Materiality in planning and performing an audit

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11
Q

ISA 600

A

Special consideration –audit of group financial statements

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12
Q

ISA 610

A

Using the work of internal audit function

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13
Q

ISA 620

A

Using the work of an auditor’s expert

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14
Q

ISA 402

A

Use of service organization

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15
Q

ISA 501

A

Audit evidence – specific consideration for selected items

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16
Q

ISA 520

A

Analytical procedures

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17
Q

ISA 530

A

Audit sampling

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18
Q

ISA 540

A

Auditing accounting estimates and related disclosures

19
Q

ISA 550

A

Related parties

20
Q

ISA 560

A

Subsequent Events

21
Q

ISA 570

A

Going concern

22
Q

ISA 330

A

Response to Risk

23
Q

ISA 500

A

Audit evidence

24
Q

ISA 505

A

External confirmation

25
ISA 510
Initial audit engagement--Opening balanves
26
ISA 580
Written representations
27
ISA 700
Forming An Opinion And Reporting On Financial Statements
28
ISA 705
Modifications To The Opinion
29
ISA 706
Emphasis Of Matter And Other Matter Paragraphs
30
ISA 710
Comparative Information
31
ISA 720
The Auditor’s Responsibilities Relating To Other Information
32
ISA 800
Special Considerations — Audits Of Complete Set Of F/S Prepared In Accordance With Special Purpose Frameworks
33
ISA 805
Special Considerations — Audits Of Single Financial Statements And Specific Elements
34
ISA 810
Engagements To Report On Summary Financial Statements
35
ISRE 2400
Engagements To Review Historical Financial Statements
36
ISRE 2410
Review Of Interim Financial Information By Auditor
37
ISAE 3000
Assurance Engagements (Except Audit And Review)
38
ISAE 3400
Examination Of Prospective Financial Information
39
ISAE 3402
Assurance Reports On Controls At A Service Organization
40
ISAE 3420
Report On Pro Forma Financial Information Included In A Prospectus
41
ISRS 4400
Engagements To Perform Agreed-Upon Procedures
42
ISRS 4410
Compilation Engagements
43