International Standards on Auditing
GPTKB entity
Statements (50)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
ISA
|
| gptkbp:appliesTo |
external audits
|
| gptkbp:basisFor |
national auditing standards in many countries
|
| gptkbp:category |
gptkb:International_Standard
accounting standard |
| gptkbp:contains |
ISA 700 Forming an Opinion and Reporting on Financial Statements
ISA 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing ISA 705 Modifications to the Opinion in the Independent Auditor’s Report ISA 210 Agreeing the Terms of Audit Engagements ISA 230 Audit Documentation ISA 500 Audit Evidence ISA 520 Analytical Procedures ISA 570 Going Concern ISA 580 Written Representations ISA 610 Using the Work of Internal Auditors ISA 620 Using the Work of an Auditor’s Expert ISA 220 Quality Control for an Audit of Financial Statements ISA 260 Communication with Those Charged with Governance ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements ISA 402 Audit Considerations Relating to an Entity Using a Service Organization ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report ISA 315 Identifying and Assessing the Risks of Material Misstatement ISA 810 Engagements to Report on Summary Financial Statements ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements ISA 330 The Auditor’s Responses to Assessed Risks ISA 540 Auditing Accounting Estimates and Related Disclosures ISA 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks ISA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement |
| gptkbp:firstIssueDate |
1991
|
| gptkbp:governs |
audit reporting
audit evidence audit planning auditor responsibilities |
| https://www.w3.org/2000/01/rdf-schema#label |
International Standards on Auditing
|
| gptkbp:issuedBy |
gptkb:International_Auditing_and_Assurance_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
International Standards on Auditing and Assurance
|
| gptkbp:purpose |
provide guidelines for auditing financial statements
|
| gptkbp:recognizedBy |
gptkb:European_Union
gptkb:World_Bank gptkb:International_Organization_of_Supreme_Audit_Institutions |
| gptkbp:relatedTo |
gptkb:International_Federation_of_Accountants
gptkb:Generally_Accepted_Auditing_Standards |
| gptkbp:updated |
gptkb:International_Auditing_and_Assurance_Standards_Board
|
| gptkbp:usedIn |
over 125 countries
|
| gptkbp:bfsParent |
gptkb:Certificate_in_International_Auditing
|
| gptkbp:bfsLayer |
6
|