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46 Records
SA 200
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
SA 210
Agreeing the Terms of Audit Engagements
SA 220
Quality Control for an Audit of Financial Statements
SA 230
Audit Documentation
SA 240
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
SA 250
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 (Revised)
Joint Audit of Financial Statements
SA 300
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
Materiality in Planning and Performing an Audit
SA 330
The Auditor's Responses to Assessed Risks
SA 450
Evaluation of Misstatements Identified during the Audit
SA 500
Audit Evidence
SA 501
Audit Evidence - Specific Considerations for Selected Items
SA 505
External Confirmations
SA 510
Initial Audit Engagements -Opening Balances
SA 520
Analytical Procedures
SA 530
Audit Sampling
SA 540
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
SA 550
Related Parties
SA 560
Subsequent Events
SA 570 (Revised)
Going Concern
SA 580
Written Representations
SA 600
Using the Work of Another Auditor
SA 610 (Revised)
Using the Work of Internal Auditors
SA 620
Using the Work of an Auditor’s Expert
SA 700 (Revised)
Forming an Opinion and Reporting on Financial Statements
SA 701
Communicating Key Audit Matters in the Independent Auditor’s Report
SA 705 (Revised)
Modifications to the Opinion in the Independent Auditor’s Report
SA 706 (Revised)
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
SA 710
Comparative Information—Corresponding Figures and Comparative Financial Statements
SA 720 (Revised)
The Auditor’s Responsibilities Relating to Other Information
SA 800
Special Considerations—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
SRE 2400 (Revised)
Engagements to Review Historical Financial Statements
SRE 2410
Review of Interim Financial Information Performed by the Independent Auditor of the Entity
SAE 3400
The Examination of Prospective Financial Information
SAE 3402
Assurance Reports on Controls at a Service Organisation
SAE 3420
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
SRS 4400
Engagements to Perform Agreed-upon Procedures Regarding Financial Information
SRS 4410 (Revised)
Compilation Engagements
Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements
SAE 3410