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100-199 Introductory Matters

200-299 General Principles and Responsibilities

    • SA 200 (Revised), “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing”
    • SA 210(Revised), Agreeing the Terms of Audit Engagements
    • SA 220 (Revised), “Quality Control for an Audit of Financial Statements”
    • SA 230 (Revised), “Audit Documentation”
    • SA 240 (Revised), “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”
    • SA 250 (Revised), “Consideration of Laws and Regulations in an Audit of Financial Statements”
    • SA 260 (Revised), “Communication with Those Charged with Governance”
    • SA 265, “Communicating Deficiencies in Internal Control to Those Charged With Governance and Management”
    • SA 299 (AAS 12), “Responsibility of Joint Auditors”

300-499 Risk Assessment and Response to Assessed Risks

    • SA 300 (Revised), “Planning an Audit of Financial Statements” •
    • SA 315, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment”
    • SA 320 (Revised) , “Materiality in Planning and Performing an Audit”
    • SA 330, “The Auditor’s Responses to Assessed Risks”
    • SA 402 (Revised), “Audit Considerations Relating to an Entity Using a Service Organisation”
    • SA 450, “Evaluation of Misstatements Identified During the Audit”

500-599 Audit Evidence

    • SA 500 (Revised), “Audit Evidence”
    • SA 501 (Revised), “Audit Evidence—Specific Considerations for Selected Items”
    • SA 505 (Revised), “External Confirmations”
    • SA 510 (Revised), “Initial Audit Engagements – Opening Balances”
    • SA 520 (Revised), “Analytical Procedures”
    • SA 530 (Revised), “Audit Sampling”
    • SA 540 (Revised), “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”
    • SA 550 (Revised), “Related Parties”
    • SA 560 (Revised), “Subsequent Events”
    • SA 570 (Revised), “Going Concern”
    • SA 580 (Revised), ”Written Representations”

600-699 Using Work of Others

    • SA 600 (AAS 10), “Using the Work of Another Auditor”
    • SA 610 (Revised), “Using The Work of Internal Auditors”
    • SA 620 (Revised), “Using the Work of an Auditor’s Expert”

700-799 Audit Conclusions and Reporting

    • SA 700 (Revised), “Forming an Opinion and Reporting on Financial Statements”
    • SA 705, “Modifications to the Opinion in the Independent Auditor’s Report”
    • SA 706, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report”
    • SA 710 (Revised), “Comparative Information—Corresponding Figures and Comparative Financial Statements”
    • SA 720, “The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements”

800-899 Specialized Areas

    • SA 800, “Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks”
    • SA 805, “Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement”
    • SA 810, “Engagements to Report on Summary Financial Statements”



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