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What is the total number of International Standards of Auditing (ISA) ?

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Question added by Muhammad Zeeshan , Fuctional Consultant , A.F.Ferguson(PwC)
Date Posted: 2014/02/05
Muhammad Abu Bakar FCCA
by Muhammad Abu Bakar FCCA , Chief Financial Officer , New Perspective Media Group

There are38 International Standards on Auditing aplicable world wide for statutary Audit. Furthermore there is an IAPN issued also by the IFAC.

Ayman Ezzedine
by Ayman Ezzedine , CPA|Financial Consultant/analyst|Senior Audit Manager , Self Employed

u can count :

  • ISA200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing 
  • ISA210, Agreeing the Terms of Audit Engagements 
  • ISA220, Quality Control for an Audit of Financial Statements
  • ISA230, Audit Documentation 
  • ISA240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements 
  • ISA250, Consideration of Laws and Regulations in an Audit of Financial Statements 
  • ISA260, Communication with Those Charged with Governance 
  • ISA265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • ISA300, Planning an Audit of Financial Statements 
  • ISA315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
  • ISA320, Materiality in Planning and Performing an Audit 
  • ISA330, The Auditor's Responses to Assessed Risks 
  • ISA402, Audit Considerations Relating to an Entity Using a Service Organization 
  • ISA450, Evaluation of Misstatements Identified during the Audit 
  • ISA500, Audit Evidence 
  • ISA501, Audit Evidence-Specific Considerations for Selected Items 
  • ISA505, External Confirmations 
  • ISA510, Initial Audit Engagements-Opening Balances 
  • ISA520, Analytical Procedures 
  • ISA530, Audit Sampling 
  • ISA540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 
  • ISA550, Related Parties 
  • ISA560, Subsequent Events 
  • ISA570, Going Concern
  • ISA580, Written Representations 
  • ISA600, Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)  
  • ISA610, Using the Work of Internal Auditors 
  • ISA620, Using the Work of an Auditor's Expert
  • ISA700, Forming an Opinion and Reporting on Financial Statements 
  • ISA705, Modifications to the Opinion in the Independent Auditor's Report
  • ISA706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 
  • ISA710, Comparative Information-Corresponding Figures and Comparative Financial Statements 
  • ISA720, The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
  • ISA800, Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 
  • ISA805, Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 
  • ISA810, 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

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