International Standards on Auditing


International Standards on Auditing

International Standards on Auditing (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants.

List of the Standards (ISAs)

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 Governence

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

pecialized areas

*ISA 800 The Auditor's Report on Special Purpose Audit Engagements
*ISA 810 The Examination of Prospective Financial Information

ee also

*Hong Kong Standards on Auditing
*Engagement Letter

External links

* [http://www.ifac.org/ IFAC Represents 2 500 000 accountants in 120 countries]
* [http://www.nzica.com/staticcontent/AGS/ppbconsultation.cfm List of the Standards (ISAs)] [http://www.ifac.org/Store/Category.tmpl?Category=Auditing%2C%20Assurance%20%26%20Related%20Services List of the Standards (ISAs) @ifac.org]


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