Complied AIComplied AIBack to law libraryReading nowStandards on Auditing (SA)4 chapters · 45 standards
Chapters4
    • ¶Chapter 1 overview
    • 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
    • 210Agreeing the Terms of Audit Engagements
    • 220Quality Control for an Audit of Financial Statements
    • 230Audit Documentation
    • 240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
    • 250Consideration of Laws and Regulations in an Audit of Financial Statements
    • 260Communication with Those Charged with Governance
    • 265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
    • 299Joint Audit of Financial Statements
    • 300Planning an Audit of Financial Statements
    • 315Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
    • 320Materiality in Planning and Performing an Audit
    • 330The Auditor’s Responses to Assessed Risks
    • 402Audit Considerations Relating to an Entity Using a Service Organisation
    • 450Evaluation of Misstatements Identified During the Audit
    • 500Audit Evidence
    • 501Audit Evidence-Specific Considerations for Selected Items
    • 505External Confirmations
    • 510Initial Audit Engagements – Opening Balances
    • 520Analytical Procedures
    • 530Audit Sampling
    • 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
    • 550Related Parties
    • 560Subsequent Events
    • 570Going Concern
    • 580Written Representations
    • 600Using the Work of Another Auditor
    • 610Using the Work of Internal Auditors
    • 620Using the Work of an Auditor’s Expert
    • 700Forming an Opinion and Reporting on Financial Statements
    • 701Communicating Key Audit Matters in the Independent Auditor’s Report
    • 705Modifications to the Opinion in the Independent Auditor’s Report
    • 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
    • 710Comparative Information—Corresponding Figures and Comparative Financial Statements
    • 720The Auditor’s Responsibilities Relating to Other Information
    • 800Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
    • 805Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
    • 810Engagements to Report on Summary Financial Statements
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  3. Chapter 1

Chapter 1

Standards On Auditing

38 standards (200–810)

  • 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
  • 210Agreeing the Terms of Audit Engagements
  • 220Quality Control for an Audit of Financial Statements
  • 230Audit Documentation
  • 240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • 250Consideration of Laws and Regulations in an Audit of Financial Statements
  • 260Communication with Those Charged with Governance
  • 265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • 299Joint Audit of Financial Statements
  • 300Planning an Audit of Financial Statements
  • 315Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
  • 320Materiality in Planning and Performing an Audit
  • 330The Auditor’s Responses to Assessed Risks
  • 402Audit Considerations Relating to an Entity Using a Service Organisation
  • 450Evaluation of Misstatements Identified During the Audit
  • 500Audit Evidence
  • 501Audit Evidence-Specific Considerations for Selected Items
  • 505External Confirmations
  • 510Initial Audit Engagements – Opening Balances
  • 520Analytical Procedures
  • 530Audit Sampling
  • 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  • 550Related Parties
  • 560Subsequent Events
  • 570Going Concern
  • 580Written Representations
  • 600Using the Work of Another Auditor
  • 610Using the Work of Internal Auditors
  • 620Using the Work of an Auditor’s Expert
  • 700Forming an Opinion and Reporting on Financial Statements
  • 701Communicating Key Audit Matters in the Independent Auditor’s Report
  • 705Modifications to the Opinion in the Independent Auditor’s Report
  • 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • 710Comparative Information—Corresponding Figures and Comparative Financial Statements
  • 720The Auditor’s Responsibilities Relating to Other Information
  • 800Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • 805Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • 810Engagements to Report on Summary Financial Statements
Start of act
Chapter 2Standards On Review Engagements