Standards Of Auditing
SA200 | Overall Objectives of Audit |
SA210 | Agreeing The Terms Of Audit Engagement |
SA220 | Quality Control For An Audit Of Financial Statement |
SA230 | Audit Documentation |
SA240 | The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements |
SA250 | Consideration of Laws and Regulations in An Audit of Financial Statements |
SA260 | Communication with Those Charged with Governance (Revised) |
SA265 | Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
SA299 | Joint Audit of Financial Statements (Revised) |
SA300 | Planning an Audit of Financial Statements |
SA 315 | Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment |
SA320 | Materiality in Planning and Performing an Audit |
SA330 | The Auditor’s Responses to Assessed Risks |
SA402 | Audit Considerations Relating to an Entity Using a Service Organization |
SA450 | Evaluation of Misstatements Identified during the Audits |
SA500 | Audit Evidence |
SA501 | Audit Evidence - Specific Considerations for Selected Items |
SA505 | External Confirmations |
SA510 | Initial Audit Engagements-Opening Balances |
SA520 | Analytical Procedures |
SA530 | Audit Sampling |
SA540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures |
SA550 | Related Parties |
SA560 | Subsequent Events |
SA570 | Going Concern (Revised) |
SA580 | Written Representations |
SA600 | Using the Work of Another Auditor |
SA610 | Using the Work of Internal Auditors (Revised) |
SA620 | Using the Work of an Auditor’s Expert |
SA700 | Forming an Opinion and Reporting on Financial Statements (Revised) |
SA701 | Communicating Key Audit Matters in the Independent Auditor’s Report (New) |
SA705 | Modifications to the Opinion in the Independent Auditor’s Report (Revised) |
SA706 | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised) |
SA710 | Comparative Information – Corresponding Figures and Comparative Financial Statements |
SA720 | The Auditor’s Responsibility in Relation to Other Information (Revised) |