International Standards on Auditing (ISA)

International Standards on Auditing (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants.

1.1 Respective responsibilities

1.2 Audit planning

1.3 Internal Control

1.4 Audit evidence

1.5 Using work of other experts

1.6 Audit conclusions and Audit report

1.7 Specialized areas  

1.1 Respective responsibilities

        ISA 200 Objective and General Principles Governing an Audit of Financial Statements

        ISA 210 Terms of Audit Engagements

        ISA 220 Quality Control for Audits of Historical Financial Information

        ISA 230 Documentation

        ISA 240 The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements

        ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

        ISA 260 Communications of Audit Matters with Those Charged with Governance

1.2 Audit planning

        ISA 300 Planning and Audit of Financial Statements

        ISA 310 Knowledge of the Business

        ISA 315 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement

        ISA 320 Audit Materiality

        ISA 330 The Auditor's Procedures in Response to Assessed Risks

1.3 Internal Control

        ISA 400 Risk Assessments and Internal Control

        ISA 401 Auditing in a Computer Information Systems Environment

        ISA 402 Audit Considerations Relating to Entities Using Service Organizations

1.4 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 Audit of Accounting Estimates

        ISA 545 Auditing Fair Value Measurements and Disclosures

        ISA 550 Related Parties

        ISA 560 Subsequent Events

        ISA 570 Going Concern

        ISA 580 Management Representations

1.5 Using work of other experts

        ISA 600 Using the Work of Another Auditor

        ISA 610 Considering the Work of Internal Auditing

        ISA 620 Using the Work of an Expert

1.6 Audit conclusions and Audit report

        ISA 700 The Auditor's Report on Financial Statements

        ISA 710 Comparatives

        ISA 720 Other Information in Documents Containing Audited Financial Statements

        1.7 Specialized areas

        ISA 800 The Auditor's Report on Special Purpose Audit Engagements

        ISA 810 The Examination of Prospective Financial Information 

1.7 Specialized areas

        ISA 800 The Auditor's Report on Special Purpose Audit Engagements

        ISA 810 The Examination of Prospective Financial Information