Standards of Auditing CA -INTER

SA_No.

Standards of Auditing Title

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SA 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

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SA 210

Agreeing the Terms of Audit Engagements

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SA 220

Quality Control for an Audit of Financial Statements

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SA 230

Audit Documentation

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SA 260

Communication with Those Charged with Governance

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SA 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

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SA 300

Planning an Audit of Financial statements

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SA 315

Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

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SA 320

Materiality in Planning and Performing an Audit

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SA 330

The Auditor’s Responses to Assessed Risks

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SA 450

Evaluations of Misstatements identified during the audit

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SA 500

Audit Evidence

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SA 501

Audit Evidence – Specific Considerations for Selected Items

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SA 505

External Confirmations

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SA 510

Initial Audit Engagements-Opening Balances

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SA 520

Analytical Procedures

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SA 530

Audit Sampling

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SA 550

Related Parties

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SA 560

Subsequent Events

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SA 570

Going Concern

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SA 580

Written Representations

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SA 610

Using the work of Internal Auditors

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SA 700

Forming an Opinion and Reporting on Financial Statements

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SA 701

Communicating key Audit Matters in the Independent Auditor’s Report

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SA 705

Modification to the Opinion in the Independent Auditor’s Report

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SA 706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

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SA 710

Comparative Information – Corresponding Figures and Comparative Financial Statements

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