International Standards on Auditing (ISAs)
Handbook of International Quality Control, Auditing, Review, other Assurance, and Related Services Pronouncements 2010 Edition Changes of Substance from the 2009 Edition of the Handbook and Recent Developments The International Federation of Accountants Preface to the International Standards on Quality Control, Auditing, Review, other Assurance and Related Services IAASB Handbook Glossary IAASB Handbook Framework : International Framework for Assurance EngagementsHandbook 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)International Standard on Quality Control 1: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services EngagementsISA 200 – Overall objectives of the independent auditor and the conduct of an audit in accordance with International Standards on AuditingISA 210 – Agreeing the terms of audit engagementsISA 220 – Quality Control for an Audit of Financial StatementsISA 230 – Audit documentationISA 240 – The auditor’s responsibilities relating to fraud in an audit of financial statementsISA 250 – Consideration of laws and regulations in an audit of financial statementsISA 260 – Communication with those charged with governanceISA 265 – Communicating deficiencies in internal control to those charged with governance and managementISA 300 – Planning an audit of financial statementsISA 315 – Identifying and assessing the risks of material misstatement through understanding the entity and its environmentISA 320 – Materiality in planning and performingan auditISA 330 – The auditor’s responses to assessed risksISA 402 – Audit considerations relating to an entity using a service organizationISA 450 – Evaluation of misstatements identified during the auditISA 500 – Audit evidenceISA 501 – Audit evidence—Specific considerations for selected itemsISA 505 – External confirmationsISA 510 – Initial audit engagements—Opening balancesISA 520 – Analytical proceduresISA 530 – Audit samplingISA 540 – Auditing accounting estimates, including fair value accounting estimates, and related disclosuresISA 550 – Related partiesISA 560 – Subsequent eventsISA 570 – Going concernISA 580 – Written representationsISA 600 – Special considerations—Audits of group financial statements (including the work of component auditors)ISA 610 – Using the work of internal auditorsISA 620 – Using the work of an auditor’s expertISA 700 – Forming an opinion and reporting on financial statementsISA 705 – Modifications to the opinion in the independent auditor’s reportISA 706 – Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s reportISA 710 – Comparative information—Corresponding figures and comparative financial statementsISA 720 – The auditor’s responsibilities relating to other information in documents containing audited financial statementsISA 800 – Special considerations—Audits of financial statements prepared in accordance with special purpose frameworksISA 805 – Special considerations—Audits of single financial statements and specific elements, accounts or items of a financial statementISA 810 – Engagements to report on summary financial statementsIAPS 1000 – Inter-bank confirmation proceduresIAPS 1004 – The relationship between banking supervisors and banks’ external auditorsIAPS 1006 – Audits of the financial statements of banksIAPS 1010 – The consideration of environmental matters in the audit of financial statementsIAPS 1012 – Auditing derivative financial instrumentsIAPS 1013 – Electronic commerce-Effect on the audit of financial statementsIAPS 1014 – Reporting by Auditors on Compliance with International Financial Reporting StandardsISRE 2400 – Engagements to review financial statementsISRE 2410 – Review of interim financial information performed by the independent auditor of the entityISAE 3000 – Assurance engagements other than audits or reviews of historical financial informationISAE 3400 – The examination of prospective financial informationISAE 3402 – Assurance reports on controls at a service organizationISRS 4400 – Engagements to perform agreed-upon procedures regarding financial informationISRS 4410 – Engagements to compile financial statements
