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  • International Audit Resources

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    Ratnawaty
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    This document lists and describes international standards of auditing. It begins by stating that the objective of an audit is to enhance confidence in financial statements by expressing an auditor's opinion on whether the statements are prepared in accordance with the applicable financial reporting framework. It then lists numerous international standards of auditing covering topics like audit planning, internal control, audit evidence, audit conclusions, and specialized audit areas.

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    This document lists and describes international standards of auditing. It begins by stating that the objective of an audit is to enhance confidence in financial statements by expressing an auditor's opinion on whether the statements are prepared in accordance with the applicable financial reporting framework. It then lists numerous international standards of auditing covering topics like audit planning, internal control, audit evidence, audit conclusions, and specialized audit areas.

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    88 vizualizări5 pagini

    International Audit Resources

    Încărcat de

    Ratnawaty
    This document lists and describes international standards of auditing. It begins by stating that the objective of an audit is to enhance confidence in financial statements by expressing an auditor's opinion on whether the statements are prepared in accordance with the applicable financial reporting framework. It then lists numerous international standards of auditing covering topics like audit planning, internal control, audit evidence, audit conclusions, and specialized audit areas.

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    INTERNATIONAL AUDIT RESOURCES

    OBJECTIVE OF AUDIT :"The purpose of an audit is to enhance the degree of confidence of intended users in the
    financial statements. This is achieved by the expression of an opinion by the auditor on
    whether the financial statements are prepared, in all material respects, in accordance with
    an applicable financial reporting framework."

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    Saturday, January 23, 2010


    LIST OF INTERNATIONAL STANDARDS OF AUDITING
    Respective responsibilities

    ISA 200 Objective and General Principles Governing an Audit of Financial Statements

    ISA 210 Terms of Audit Engagements

    ISA 220 Quality Control for Audits of Historical Financial Information

    ISA 230 Documentation

    ISA 240 The Auditor's Responsibility to Consider Fraud in an Audit of Financial


    statements

    ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

    ISA 260 Communications of Audit Matters with Those Charged with Governance
    Audit planning

    ISA 300 Planning and Audit of Financial Statements


    ISA 310 Knowledge of the Business
    ISA 315 Understanding the Entity and its Environment and Assessing the Risks of
    Material Misstatement

    ISA 320 Audit Materiality

    ISA 330 The Auditor's Procedures in Response to Assessed Risks


    Internal Control

    ISA 400 Risk Assessments and Internal Control

    ISA 401 Auditing in a Computer Information Systems Environment

    ISA 402 Audit Considerations Relating to Entities Using Service Organisations


    Audit evidence

    ISA 500 Audit Evidence

    ISA 501 Audit Evidence - Additional Considerations for Specific Items

    ISA 505 External Confirmations

    ISA 510 Initial Engagements - Opening Balances

    ISA 520 Analytical Procedures

    ISA 530 Audit Sampling and Other Means of Testing

    ISA 540 Audit of Accounting Estimates

    ISA 545 Auditing Fair Value Measurements and Disclosures

    ISA 550 Related Parties

    ISA 560 Subsequent Events

    ISA 570 Going Concern

    ISA 580 Management Representations


    Using work of other experts

    ISA 600 Using the Work of Another Auditor

    ISA 610 Considering the Work of Internal Auditing

    ISA 620 Using the Work of an Expert


    Audit conclusions and Audit report

    ISA 700 The Auditor's Report on Financial Statements

    ISA 710 Comparatives

    ISA 720 Other Information in Documents Containing Audited Financial Statements


    Specialized areas

    ISA 800 The Auditor's Report on Special Purpose Audit Engagements

    ISA 810 The Examination of Prospective Financial Information

    Labels: ICAP, International Auditing Standards, ISAs


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    BSC DEGREE OPPORTUNITY FOR ACCA STUDENTS

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    o January (39)

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