International Standards on Auditing
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2007-08-12T05:30:46Z
Master168
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corrected spelling for responsibility
'''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]]
===Specialized areas===
*[[ISA 800 The Auditor's Report on Special Purpose Audit Engagements]]
*[[ISA 810 The Examination of Prospective Financial Information]]
==See 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]
[[Category:Auditing]]
[[Category:Standards]]
[[Category:International standards]]
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[[zh:國際審計準則]]