International Standards on Auditing (ISA)
- The International Federation of Accountants
- IAPS 1000 – Inter-bank confirmation procedures
- IAPS 1010 – The consideration of environmental matters in the audit of financial statements
- IAPS 1012 – Auditing derivative financial instruments
- IAPS 1004 – The relationship between banking supervisors and banks’ external auditors
- IAPS 1006 – Audits of the financial statements of banks
- IAPS 1013 – Electronic commerce-Effect on the audit of financial statements
- IAPS 1014 – Reporting by Auditors on Compliance with International Financial Reporting Standards
- IAASB Handbook Framework – International Framework for Assurance Engagements
- IAASB Handbook Glossary
- Changes of Substance from the 2009 Edition of the Handbook and Recent Developments
- Handbook of International Quality Control, Auditing, Review, other Assurance, and Related Services Pronouncements 2010 Edition
- Preface to the International Standards on Quality Control, Auditing, Review, other Assurance and Related Services
- International Standard on Quality Control 1 – Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
- 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 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 performingan audit
- ISA 330 – The auditor’s responses to assessed risks
- ISA 402 – Audit considerations relating to an entity using a service organization
- ISA 450 – Evaluation of misstatements identified during the audit
- ISA 500 – Audit evidence
- ISA 501 – Audit evidence—Specific considerations for selected items
- ISA 505 – External confirmations
- ISA 510 – Initial audit engagements—Opening balances
- ISA 520 – Analytical procedures
- ISA 530 – Audit sampling
- 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
- 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
- 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
- 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
- Handbook of International Quality Control, Auditing, Review, other Assurance, and Related Services Pronouncements 2010 Edition (Part 1)
- Handbook of International Quality Control, Auditing, Review, other Assurance, and Related Services Pronouncements 2010 Edition (Part 2)
- ISRE 2400 – Engagements to review financial statements
- ISRE 2410 – Review of interim financial information performed by the independent auditor of the entity
- ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information
- ISAE 3400 – The examination of prospective financial information
- ISAE 3402 – Assurance reports on controls at a service organization
- ISRS 4400 – Engagements to perform agreed-upon procedures regarding financial information
- ISRS 4410 – Engagements to compile financial statements