Standard on Audit

0
82
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
1200Overall Objectives Of The Independent Auditor
2210Agreeing The Terms Of Audit Engagements
3220Quality Control For An Audit Of Financial Statements
4230Audit Documentation
5240The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements
6250Consideration Of Laws And Regulations In An Audit Of Financial Statements
7260Communication With Those Charged With Governance
8265Communicating Deficiencies In Internal Control To Those Charged With Governance And Management
9299Responsibility Of Joint Auditors
10300Planning An Audit Of Financial Statements
11315Identifying And Assessing The Risk Of Material Misstatement Through Understanding The Entity And Its Environment
12320Materiality In Planning And Performing An Audit
13330The Auditor’s Responses To Assessed Risks
14402Audit Considerations Relating To An Entity Using A Service Organization.
15450Evaluation Of Misstatements Identified During The Audit
16500Audit Evidence
17501Audit Evidence—Specific Considerations For Selected Items
18505External Confirmations
19510Initial Audit Engagements—Opening Balances
20520Analytical Procedures
21530Audit Sampling
22540Auditing Accounting Estimates, Including Fair Value Accounting Estimates, And Related Disclosures
23550Related Parties
24560Subsequent Events
25570Going Concern
26580Written Representations
27600Using The Work Of Another Auditor
28610Using The work Of Internal Auditors
29620Using The work Of An Auditor’s Expert
30700Forming An Opinion And Reporting On Financial Statements
31705Modifications To The Opinion In The Independent Auditor’s Report
32706Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’s Report
33710Comparative Information—Corresponding Figures And Comparative Financial Statements
34720The Auditor’s Responsibility In Relation To Other Information In Documents Containing Audited Financial Statements
35800Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks
36805Special Considerations—Audits Of Single Financial Statements And Specific Elements
37810Engagements To Report On Summary Financial Statements