SA 200 Flashcards
(17 cards)
What is SA 200?
Overall Objectives of the Independent Auditor
What is SA 210?
Agreeing the Terms of Audit Engagements
What is SA 220?
Quality Control for an Audit of Financial Statements
What is SA 230?
Audit Documentation
What is SA 260?
Communication with Those Charged with Governance
What is SA 265?
Communicating Deficiencies in Internal Control to Those Charged with Governance
What is SA 299?
Responsibility of Joint Auditors
What is SA 300?
Planning an Audit of Financial Statements
What is SA 310?
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
What is SA 320?
Materiality in Planning and Performing an Audit
What is SA 330?
Auditor’s Responses to Assessed Risks
What is SA 500?
Audit Evidence
What is SA 505?
External Confirmations
What is SA 520?
Analytical Procedures
What is SA 530?
Audit Sampling