ISA's by Title Flashcards
(33 cards)
1
Q
ISA 200
A
Auditor’s Responsiblity
2
Q
ISA 210
A
Engagement Letter
3
Q
ISA 220
A
QC (engagagment)
4
Q
ISQC 1
A
QC (firm)
5
Q
ISA 230
A
Documentation
6
Q
ISA 240
A
Auditor’s Responsiblity to Fraud
7
Q
ISA 250
A
Laws & Regs
8
Q
ISA 260
A
Matters requiring communication
9
Q
ISA 265
A
Communicating Deficiencies in IC
10
Q
ISA 300
A
Planning & Strategy
11
Q
ISA 315
A
Recognise Risk (lower Inherent/Control risk,UBT,taking a risk based approach)
12
Q
ISA 330
A
Respond to Risk (lower detection risk)
13
Q
ISA 320
A
Materiality
14
Q
ISA 402
A
Outsourcing (inc UDG/TEPS)
15
Q
ISA 450
A
Evaluation of Misstatements
16
Q
ISA 500
A
Audit Evidence
17
Q
ISA 501
A
Specific Audit Evidence (Stocktake/litigation&claims/segmental info)
18
Q
ISA 505
A
External Confirmations
19
Q
ISA 520
A
OAR/Stats Work
20
Q
ISA 530
A
Sampling
21
Q
ISA 540
A
A&A Estimates + FV
22
Q
ISA 550
A
RPT (IAS 24)
23
Q
ISA 560
A
Subsequent Events
24
Q
ISA 570
A
Going Concern
25
ISA 580
Written Representations
26
ISA 600
Group Audits
27
ISA 610
Using work of IA
28
ISA 620
Using auditor's expert
29
ISA 700
The opinion (unmodified)
30
ISA 705
Modified Opinion
31
ISA 706
Emphasis of Matter
32
ISA 710
Comparatives
33
ISA 720
MM in unaudited info (does NOT affect opinion)
