Standard on Audit ~ main points ~ Overall Objectives Of The Independent Auditor
Agreeing The Terms Of Audit Engagements, Quality Control For An Audit Of Financial Statements
Audit Documentation, The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements, Consideration Of Laws And Regulations In An Audit Of Financial Statements
Communication With Those Charged With Governance,Communicating Deficiencies In Internal Control To Those Charged With Governance And Management, Responsibility Of Joint Auditors,
Planning An Audit Of Financial Statements, Identifying And Assessing The Risk Of Material, Misstatement Through Understanding The Entity And Its Environment, Materiality In Planning And Performing An Audit, The Auditor’s Responses To Assessed Risks,Audit Considerations Relating To An Entity Using A Service Organization, Evaluation Of Misstatements Identified During The Audit
Audit Evidence etc…
| S. No. | SA No. | Name Of Standard on Audit |
|---|---|---|
| 1 | 200 | Overall Objectives Of The Independent Auditor |
| 2 | 210 | Agreeing The Terms Of Audit Engagements |
| 3 | 220 | Quality Control For An Audit Of Financial Statements |
| 4 | 230 | Audit Documentation |
| 5 | 240 | The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements |
| 6 | 250 | Consideration Of Laws And Regulations In An Audit Of Financial Statements |
| 7 | 260 | Communication With Those Charged With Governance |
| 8 | 265 | Communicating Deficiencies In Internal Control To Those Charged With Governance And Management |
| 9 | 299 | Responsibility Of Joint Auditors |
| 10 | 300 | Planning An Audit Of Financial Statements |
| 11 | 315 | Identifying And Assessing The Risk Of Material Misstatement Through Understanding The Entity And Its Environment |
| 12 | 320 | Materiality In Planning And Performing An Audit |
| 13 | 330 | The Auditor’s Responses To Assessed Risks |
| 14 | 402 | Audit Considerations Relating To An Entity Using A Service Organization. |
| 15 | 450 | Evaluation Of Misstatements Identified During The Audit |
| 16 | 500 | Audit Evidence |
| 17 | 501 | Audit Evidence—Specific Considerations For Selected Items |
| 18 | 505 | External Confirmations |
| 19 | 510 | Initial Audit Engagements—Opening Balances |
| 20 | 520 | Analytical Procedures |
| 21 | 530 | Audit Sampling |
| 22 | 540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, And Related Disclosures |
| 23 | 550 | Related Parties |
| 24 | 560 | Subsequent Events |
| 25 | 570 | Going Concern |
| 26 | 580 | Written Representations |
| 27 | 600 | Using The Work Of Another Auditor |
| 28 | 610 | Using The work Of Internal Auditors |
| 29 | 620 | Using The work Of An Auditor’s Expert |
| 30 | 700 | Forming An Opinion And Reporting On Financial Statements |
| 31 | 705 | Modifications To The Opinion In The Independent Auditor’s Report |
| 32 | 706 | Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’s Report |
| 33 | 710 | Comparative Information—Corresponding Figures And Comparative Financial Statements |
| 34 | 720 | The Auditor’s Responsibility In Relation To Other Information In Documents Containing Audited Financial Statements |
| 35 | 800 | Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks |
| 36 | 805 | Special Considerations—Audits Of Single Financial Statements And Specific Elements |
| 37 | 810 | Engagements To Report On Summary Financial Statements |