| |
Engagement and Quality Control Standards
(Formerly known as Auditing and Assurance Standards)
Preface to the Standards on Quality Control,
Auditing, Review, Other Assurance and Related Services
Framework for Assurance Engagements
Standards on Quality Control (SQCs)
Audits and Reviews of Historical Financial Information
| |
100-999 |
Standards on Auditing (SAs)
|
| |
100-199 |
Introductory Matters |
| |
200-299 |
General Principles and
Responsibilities |
| |
|
SA 200 (AAS 1), “Basic
Principles Governing an Audit”
SA 200A (AAS 2), “Objective and Scope of the Audit of Financial
Statements”
SA 210 (AAS 26), “Terms of Audit Engagement”
SA 220 (AAS 17), “Quality Control for Audit Work”
SA 230 (AAS 3), “Documentation”
SA 240 (AAS 4), “The Auditor’s Responsibility to Consider Fraud and
Error in an Audit of Financial Statements”
SA 240 (Revised) under the Clarity Project, “The Auditor’s
Responsibilities Relating to Fraud in an Audit of Financial
Statements”
SA 250 (AAS 21), “Consideration of Laws and Regulations in an Audit of
Financial Statements”
SA 260 (AAS 27), “Communications of Audit Matters with Those Charged
with Governance”
SA 299 (AAS 12), “Responsibility of Joint Auditors”
|
| |
300-499 |
Risk Assessment and Response
to Assessed Risks |
| |
|
SA 300 (AAS 8), “Audit
Planning”
SA 300 (Revised) under the Clarity Project, “Planning an Audit of
Financial Statements”
SA 310 (AAS 20), “Knowledge of the Business”
SA 315 under the Clarity Project, “Identifying and Assessing the Risks
of Material Misstatement through Understanding the Entity and Its
Environment”
SA 320 (AAS 13), “Audit Materiality”
SA 330 under the Clarity Project, “The Auditor’s Responses to Assessed
Risks”
SA 400 (AAS 6), “Risk Assessments and Internal Control”
SA 401 (AAS 29), “Audit in a Computer Information Systems Environment”
SA 402 (AAS 24), “Audit Considerations Relating to Entities Using
Service Organisations”
|
| |
500-599 |
Audit Evidence |
| |
|
SA 500 (AAS 5), “Audit
Evidence”
SA 501 (AAS 34), “Audit Evidence – Additional Considerations for
Specific Items”
SA 505 (AAS 30), “External Confirmations”
SA 510 (AAS 22), “Initial Engagements – Opening Balances”
SA 520 (AAS 14), “Analytical Procedures”
SA 530 (AAS 15), “Audit Sampling”
SA 540 (AAS 18), “Auditing of Accounting Estimates”
SA 550 (AAS 23), “Related Parties”
SA 560 (AAS 19), “Subsequent Events”
SA 570 (AAS 16), “Going Concern”
SA 580 (AAS 11), “Representations by Management”
SA 580 (Revised) under the Clarity Project, "Written Representations"
|
| |
600-699 |
Using Work of Others |
| |
|
SA 600 (AAS 10), “Using the
Work of Another Auditor”
SA 610 (AAS 7), “Relying Upon the Work of an Internal Auditor”
SA 620 (AAS 9), “Using the Work of an Expert”
|
| |
700-799 |
Audit Conclusions and
Reporting |
| |
|
SA 700 (AAS 28), “The
Auditor’s Report on Financial Statements”
SA 710 (AAS 25), “Comparatives”
|
| |
800-899 |
Specialized Areas |
| |
2000-2699 |
Standards on Review
Engagements (SREs) |
| |
|
SRE 2400 (AAS 33),
“Engagements to Review Financial Statements”
|
Assurance Engagements Other Than Audits or Reviews of Historical
Financial Information
Related Services
General Clarifications issued
|
|
