International Standards on Auditing

Question 1

ISA 200

Answer 1

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

Question 2

ISA 210

Answer 2

Agreeing the Terms of Audit Engagements

Question 3

ISA 220

Answer 3

Quality Control for an Audit of Financial Statements

Question 4

ISA 230

Answer 4

Audit Documentation

Question 5

ISA 240

Answer 5

The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

Question 6

ISA 250

Answer 6

Consideration of Laws and Regulations in an Audit of Financial Statements

Question 7

ISA 260

Answer 7

Communication with Those Charged with Governance

Question 8

ISA 265

Answer 8

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

Question 9

ISA 300

Answer 9

Planning an Audit of Financial Statements

Question 10

ISA 315

Answer 10

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Question 11

ISA 320

Answer 11

Materiality in Planning and Performing an Audit

Question 12

ISA 330

Answer 12

The Auditor’s Responses to Assessed Risks

Question 13

ISA 402

Answer 13

Audit Considerations Relating to an Entity Using a Service Organization

Question 14

ISA 450

Answer 14

Evaluation of Misstatements Identified during the Audit

Question 15

ISA 500

Answer 15

Audit Evidence

Question 16

ISA 501

Answer 16

Audit Evidence-Specific Considerations for Selected Items

Question 17

ISA 505

Answer 17

External Confirmations

Question 18

ISA 510

Answer 18

Initial Audit Engagements-Opening Balances

Question 19

ISA 520

Answer 19

Analytical Procedures

Question 20

ISA 530

Answer 20

Audit Sampling

Question 21

ISA 540

Answer 21

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

Question 22

ISA 550

Answer 22

Related Parties

Question 23

ISA 560

Answer 23

Subsequent Events

Question 24

ISA 570

Answer 24

Going Concern

Question 25

ISA 580

Answer 25

Written Representations

Question 26

ISA 600

Answer 26

Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 

Question 27

ISA 610

Answer 27

Using the Work of Internal Auditors

Question 28

ISA 620

Answer 28

Using the Work of an Auditor’s Expert

Question 29

ISA 700

Answer 29

Forming an Opinion and Reporting on Financial Statements 

Question 30

ISA 705

Answer 30

Modifications to the Opinion in the Independent Auditor’s Report

Question 31

ISA 706

Answer 31

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 

Question 32

ISA 710

Answer 32

Comparative Information-Corresponding Figures and Comparative Financial Statements

Question 33

ISA 720

Answer 33

The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

Question 34

ISA 800

Answer 34

Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

Question 35

ISA 805

Answer 35

Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 

Question 36

ISA 810

Answer 36

Engagements to Report on Summary Financial Statements