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class
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ISA
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sub-class of
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auditing standard
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full name, other names
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International
Standards on Auditing (ISA)
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description
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International
Standards on Auditing (ISA) are professional standards for
the performance of financial audit of entities. These
standards are issued by International
Federation of Accountants (IFAC) through the
International Auditing and Assurance Standards Board
(IAASB). [Wikipedia]
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instances
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is issued by
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IFAC .
IAASB .
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notes
List of the ISAs [Wikipedia]
Respective responsibilities
ISA 200 Overall Objectives of the Independent Auditor and the
Conduct of an Audit in Accordance with International Standards on
Auditing
ISA 210 Agreeing the Terms of Audit Engagements
ISA 220 Quality Control for an Audit of Financial Statements
ISA 230 Audit Documentation
ISA 240 The Auditor's Responsibilities Relating to Fraud in an Audit
of Financial Statements
ISA 250 Consideration of Laws and Regulations in an Audit of
Financial Statements
ISA 260 Communication with Those Charged with Governance
ISA 265 Communicating Deficiencies in Internal Control to Those
Charged with Governance and Management
ISA 299 Responsibility of Joint Auditors
Audit planning
ISA 300 Planning an Audit of Financial Statements
ISA 315 Identifying and assessing the risks of material misstatement
through understanding the entity and its environment
ISA 320 Materiality in planning and performing an audit
ISA 330 The auditor's responses to assessed risks
Internal Control
ISA 402 Audit Considerations Relating to an Entity Using a Service
Organization
ISA 450 Evaluation of Misstatements Identified during the Audit
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 Auditing Accounting Estimates, Including Fair Value
Accounting Estimates, and Related Disclosures
ISA 550 Related Parties
ISA 560 Subsequent Events
ISA 570 Going Concern
ISA 580 Written Representations
Using work of other experts
ISA 600 Special Considerations - Audits of Group Financial
Statements (Including the Work of Component Auditors)
ISA 610 Using the Work of Internal Auditors
ISA 620 Using the Work of an Auditor's Expert
Audit conclusions and Audit report
ISA 700 Forming an Opinion and Reporting on Financial Statements
ISA 705 Modifications to the Opinion in the Independent Auditor's
Report
ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in
the Independent Auditor's Report
ISA 710 Comparative Information - Corresponding Figures and
Comparative Financial Statements
ISA 720 The Auditor's Responsibilities Relating to Other Information
in Documents Containing Audited Financial Statements
Specialized areas
ISA 800 Special Considerations-Audits of Financial Statements
Prepared in Accordance with Special Purpose Frameworks
ISA 805 Special Considerations-Audits of Single Financial Statements
and Specific Elements, Accounts or Items of a Financial Statement
ISA 810 Engagements to Report on Summary Financial Statements
International Standard on Quality Control (ISQC)
1, Quality Controls for Firms that Perform Audits and Reviews of
Financial Statements, and Other Assurance and Related Services
Engagements
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This page was first published in
April 2002; last updated in June 2015.