see also...

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1. Auditing Standard
• The International Federation of Accountants (IFAC)
• The International Auditing and Assurance Standards Board (IAASB)
• The framework of International Standards on Auditing (ISAs)
• ISAs - what they represent and how they are set
  
  
2. ISA 200, Overall Objectives
• Overall objectives of an audit of financial statements
• General principles governing auditors and their work
• The nature and scope of an audit
  
  
3. ISA 230, Audit Documentation
• Preparing and retaining documentation
• Assembly of the final audit file
• Confidentiality
  
  
4. ISA 240, Fraud in an audit of financial statements
   
   
5. Planning
• ISA 300, Planning and audit of financial statements
• ISA 315, Understanding the entity and its environment
• ISAs 320 and 450, Audit materiality
  
  
6. Internal Control and Risk Assessment
• ISA315, Assessing the risks of material misstatements
• ISA 402, Audit considerations relating to entities using service organisations
  
  
7. ISA 500, Audit Evidence
   
   
8. ISA 501 and 505, Specific Items
   
   
9. Analytical Procedures, Audit Sampling and Written Representations
• ISA 520, Analytical procedures
• ISA 530, Audit Sampling
• Written representations
  
  
10.  Internal Auditing
    
    
11.  Reporting
• ISA 700,705,706, Auditor’s report on financial statements
• ISA 570 Going concern
  
  
12.  Glossary
    

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