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Draft SA 701 Communicating Key Audit Matters in Independent Auditor’s Report
Exposure Draft of Standard on Auditing 701 Communicating Key Audit Matters in the Independent Auditor’s Report Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s...
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Draft SA 700: Forming Opinion and Reporting on Financial Statements
Exposure Draft of Standard on Auditing 700 (Revised) Forming an Opinion and Reporting on Financial Statements Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s r...
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Exposure Draft of Standard on Auditing 620 Using Work of Auditor’s Expert
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities regarding the use of an individual or organisation’s work in a field of expertise other than a...
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Exposure Draft of Standard on Auditing 610 Using Work of Internal Auditors
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the external auditor’s responsibilities if using the work of internal auditors. This includes (a) using the work of the inter...
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Exposure Draft of Standard on Auditing 600 Using Work of Another Auditor
Introduction 1. The purpose of this Standard on Auditing (SA) is to establish standards to be applied in situations where an auditor (referred to herein as the ‘principal auditor’), reporting on the f...
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Exposure Draft of Standard on Auditing 580 Written Representations
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, those charged with gov...
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Exposure Draft Standard on Auditing 570 Going Concern
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities in the audit of financial statements relating to going concern and the implications for the au...
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Exposure Draft Standard on Auditing 560 Subsequent Events
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. It does not deal with matte...
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Exposure Draft Standard on Auditing 550 Related Parties
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities regarding related party relationships and transactions when performing an audit of financial s...
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Draft SA 540: Auditing Accounting Estimates & Fair Value Disclosures
Exposure Draft Standard on Auditing 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Introduction Scope of this SA 1. This Standard on Auditing (SA...
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Exposure Draft Standard on Auditing 530 Audit Sampling
Introduction Scope of this SA 1. This Standard on Auditing (SA) applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistica...
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Exposure Draft Standard on Auditing 520 Analytical Procedures
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”), and as procedures...
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Exposure Draft SA 510 Initial Audit Engagements -Opening Balances
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities relating to opening balances when conducting an initial audit engagement. In addition to finan...
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Exposure Draft Standard on Auditing 505 External Confirmations
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of SA 3301...
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Draft SA 501 Audit Evidence -Specific Considerations for Selected Items
Exposure Draft Standard on Auditing 501 Audit Evidence -Specific Considerations for Selected Items Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with specific considerations by...
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Exposure Draft Standard on Auditing 500 Audit Evidence
Introduction Scope of this SA 1. This Standard on Auditing (SA) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and...
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Draft SA 450 Evaluation of Misstatements Identified during Audit
Exposure Draft of SA 450: Evaluation of Misstatements Identified during the Audit Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibility to evaluate th...
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Draft SA 402 Audit Considerations Relating to an Entity Using a Service Organisation
Exposure Draft of SA 402: Audit Considerations Relating to an Entity Using a Service Organisation Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the user auditor’s responsi...
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Exposure Draft of SA 330: Auditor’s Responses to Assessed Risks
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed...
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Exposure Draft of SA 320: Materiality in Planning & Performing an Audit
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibility to apply the concept of materiality in planning and performing an audit of financial SA 4501, ex...