List of the Standards (ISAs) as follows:
Respective responsibilities
- 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 299 Responsibility of Joint Auditors
Audit planning
- 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 performing an audit
- ISA 330 The auditor’s responses to assessed risks
Internal Control
- ISA 402 Audit Considerations Relating to an Entity Using a Service Organization
- ISA 450 Evaluation of Misstatements Identified during the Audit
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 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
Using work of other experts
- 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
Audit conclusions and Audit report
- ISA 700 Forming an Opinion and Reporting on Financial Statements
- ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report
- 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
Specialized areas
- 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
- International Standard on Quality Control (ISQC) 1, Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements