|
S.L |
ISA No. |
Particulars
|
|
1 |
200 |
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International with International Standards on Auditing
|
|
2 |
210 |
Agreeing the Terms of Audit Engagements
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|
3 |
220 |
Quality Control for an Audits of Financial Statements
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|
4 |
230 |
Audit Documentation
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|
5 |
240 |
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
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|
6 |
250 |
Consideration of Laws and Regulations in an Audit of Financial Statements
|
|
7 |
260 |
Communication with Those Charged with Governance
|
|
8 |
265 |
Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
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|
9 |
300 |
Planning an Audit of Financial Statements
|
|
10 |
315 |
Understanding and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.
|
|
11 |
320 |
Materiality in Planning and Performing an Audit.
|
|
12 |
330 |
The Auditor's Responses to Assessed Risks
|
|
13 |
402 |
Audit Considerations Relating to Entities Using Service Organization.
|
|
14 |
450 |
Evaluation of Misstatements Identified during the Audit.
|
|
15 |
500 |
Audit Evidence
|
|
16 |
501 |
Audit Evidence-Specific Considerations for Selected Items
|
|
17 |
505 |
External Confirmations
|
|
18 |
510 |
Initial Audit Engagements-Opening Balances
|
|
19 |
520 |
Analytical Procedures
|
|
20 |
530 |
Audit Sampling
|
|
21 |
540 |
Audit of Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.
|
|
22 |
550 |
Related Parties
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|
23 |
560 |
Subsequent Events
|
|
24 |
570 |
Going Concern
|
|
25 |
580 |
Written Representations
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|
26 |
600 |
Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
|
|
27 |
610 |
Using the Work of Internal Auditors
|
|
28 |
620 |
Using the Work of an Auditor's Expert
|
|
29 |
700 |
Forming an Opinion and Reporting on Financial Statements
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|
30 |
705 |
Modifications to the Opinion in the Independent Auditor's Report.
|
|
31 |
706 |
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.
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32 |
710 |
Comparative Information-Corresponding Figures and Comparative Financial Statements
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|
33 |
720 |
The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
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34 |
800 |
Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
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35 |
805 |
Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
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36 |
810 |
Engagements to Report on Summary Financial Statements.
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