International Standards on Auditing 4892323 150715159 2007-08-12T05:30:46Z Master168 3867638 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]] [[de:International Standards on Auditing]] [[zh:國際審計準則]]