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Audits and Reviews of Historical Financial Information
New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project
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100-199 Introductory Matters
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200-299 General Principles and Responsibilities
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SA 200 (Revised) issued under the Clarity Project, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing”
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SA 210 (Revised) under the Clarity Project, “Agreeing the Terms of Audit Engagements”
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SA 220 (Revised)issued under the Clarity Project , “Quality Control for an Audit of Financial Statements”
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SA 230 (Revised) under the Clarity Project, “Audit Documentation”
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SA 240 (Revised) under the Clarity Project, “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”
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SA 250 (Revised) under the Clarity Project, “Consideration of Laws and Regulations in an Audit of Financial Statements”
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SA 260 (Revised) under the Clarity Project, “Communication with Those Charged with Governance”
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SA 265 issued under the Clarity Project, “Communicating Deficiencies in Internal Control to Those Charged With Governance and Management”
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SA 299 (AAS 12), “Responsibility of Joint Auditors”
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300-499 Risk Assessment and Response to Assessed Risks
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SA 300 (Revised) under the Clarity Project, “Planning an Audit of Financial Statements” •
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SA 315 under the Clarity Project, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment”
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SA 320 (Revised) issued under the Clarity Project, “Materiality in Planning and Performing an Audit”
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SA 330 under the Clarity Project, “The Auditor’s Responses to Assessed Risks”
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SA 402 (Revised) issued under the Clarity Project, “Audit Considerations Relating to an Entity Using a Service Organisation”
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SA 450 issued under the Clarity Project, “Evaluation of Misstatements Identified During the Audit”
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500-599 Audit Evidence
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SA 500 (Revised) under the Clarity Project, “Audit Evidence”
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SA 501 (Revised)issued under the Clarity Project, “Audit Evidence—Specific Considerations for Selected Items”
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SA 505 (Revised) issued under the Clarity Project, “External Confirmations”
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SA 510 (Revised) under the Clarity Project, “Initial Audit Engagements – Opening Balances”
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SA 520 (Revised) issued under the Clarity Project, “Analytical Procedures”
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SA 530 (Revised) under the Clarity Project, “Audit Sampling”
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SA 540 (Revised) under the Clarity Project, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”
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SA 550 (Revised) under the Clarity Project, “Related Parties”
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SA 560 (Revised) under the Clarity Project, “Subsequent Events”
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SA 570 (Revised) under the Clarity Project, “Going Concern”
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SA 580 (Revised) under the Clarity Project, ”Written Representations”
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600-699 Using Work of Others
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SA 600 (AAS 10), “Using the Work of Another Auditor”
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SA 610 (Revised) issued under the Clarity Project, “Using The Work of Internal Auditors”
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SA 620 (Revised) issued under the Clarity Project, “Using the Work of an Auditor’s Expert”
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700-799 Audit Conclusions and Reporting
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SA 700 (Revised) issued under the Clarity Project, “Forming an Opinion and Reporting on Financial Statements
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SA 705 issued under the Clarity Project, “Modifications to the Opinion in the Independent Auditor’s Report"
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SA 706 issued under the Clarity Project, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report"
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SA 710 (Revised) issued under the Clarity Project, “Comparative Information—Corresponding Figures and Comparative Financial Statements”
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SA 720 under the Clarity Project, “The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements”
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800-899 Specialized Areas
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SA 800 issued under the Clarity Project, “Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks”
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SA 805 issued under the Clarity Project, “Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”
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SA 810 issued under the Clarity Project, “Engagements to Report on Summary Financial Statements”
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2000-2699 Standards on Review Engagements (SREs)
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SRE 2400 (Revised), “Engagements to Review Financial Statements
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SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”
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