Index of Auditing Standards
Standards on Auditing (SA)
SA 200
Overall Objectives of the Independent Auditor
SA 210
Agreeing the Terms of Audit Engagements
SA 220
Quality Control for an Audit
SA 230
Audit Documentation
SA 240
Auditor's Responsibilities Relating to Fraud
SA 250
Consideration of Laws and Regulations
SA 260
Communication with Those Charged with Governance
SA 265
Communicating Deficiencies in Internal Control
SA 299
Joint Audit of Financial Statements
SA 300
Planning an Audit
SA 315
Identifying and Assessing Risks of Material Misstatement
SA 320
Materiality in Planning and Performing an Audit
SA 330
The Auditor's Responses to Assessed Risks
SA 402
Audit Considerations for an Entity Using a Service Organisation
SA 450
Evaluation of Misstatements Identified
SA 500
Audit Evidence
SA 501
Audit Evidence—Specific Considerations
SA 505
External Confirmations
SA 510
Initial Audit Engagements - Opening Balances
SA 520
Analytical Procedures
SA 530
Audit Sampling
SA 540
Auditing Accounting Estimates
SA 550
Related Parties
SA 560
Subsequent Events
SA 570
Going Concern
SA 580
Written Representations
SA 600
Using the Work of Another Auditor
SA 610
Using the Work of Internal Auditors
SA 620
Using the Work of an Auditor's Expert
SA 700
Forming an Opinion and Reporting
SA 701
Communicating Key Audit Matters
SA 705
Modifications to the Opinion
SA 706
Emphasis of Matter & Other Matter Paragraphs
SA 710
Comparative Information
SA 720
Responsibilities Relating to Other Information
SA 800
Special Purpose Frameworks
SA 805
Audits of Single Financial Statements
SA 810
Engagements to Report on Summary Financial Statements
Other ICAI Standards
SRE 2400
Engagements to Review Historical Financial Statements
SRE 2410
Review of Interim Financial Information
SAE 3400
Examination of Prospective Financial Information
SAE 3402
Assurance Reports on Controls at a Service Organisation
SAE 3420
Assurance Engagements on Pro Forma Financial Information
SRS 4400
Agreed-Upon Procedures Engagements
SRS 4410
Compilation Engagements
International Standards on Auditing (ISA)
ISA 200
Overall Objectives of the Independent Auditor
ISA 210
Agreeing the Terms of Audit Engagements
ISA 220
Quality Management for an Audit
ISA 230
Audit Documentation
ISA 240
The Auditor's Responsibilities Relating to Fraud
ISA 250
Consideration of Laws and Regulations
ISA 260
Communication with Those Charged with Governance
ISA 265
Communicating Deficiencies in Internal Control
ISA 300
Planning an Audit
ISA 315
Identifying and Assessing Risks of Material Misstatement
ISA 320
Materiality in Planning and Performing an Audit
ISA 330
The Auditor's Responses to Assessed Risks
ISA 402
Audit Considerations for an Entity Using a Service Organization
ISA 450
Evaluation of Misstatements Identified
ISA 500
Audit Evidence
ISA 501
Audit Evidence—Specific Considerations
ISA 505
External Confirmations
ISA 510
Initial Audit Engagements - Opening Balances
ISA 520
Analytical Procedures
ISA 530
Audit Sampling
ISA 540
Auditing Accounting Estimates
ISA 550
Related Parties
ISA 560
Subsequent Events
ISA 570
Going Concern
ISA 580
Written Representations
ISA 600
Audits of Group Financial Statements
ISA 610
Using the Work of Internal Auditors
ISA 620
Using the Work of an Auditor's Expert
ISA 700
Forming an Opinion and Reporting
ISA 701
Communicating Key Audit Matters
ISA 705
Modifications to the Opinion
ISA 706
Emphasis of Matter & Other Matter Paragraphs
ISA 710
Comparative Information
ISA 720
Responsibilities Relating to Other Information
ISA 800
Special Purpose Frameworks
ISA 805
Audits of Single Financial Statements
ISA 810
Engagements to Report on Summary Financial Statements
PCAOB Standards (for US Public Companies)
AS 1001
Responsibilities and Functions of the Independent Auditor
AS 1101
Audit Risk
AS 1105
Audit Evidence
AS 1201
Supervision of the Audit Engagement
AS 1215
Audit Documentation
AS 1301
Communications with Audit Committees
AS 2101
Audit Planning
AS 2201
Audit of Internal Control Over Financial Reporting
AS 2301
Auditor's Responses to Risks of Material Misstatement
AS 2401
Consideration of Fraud in a Financial Statement Audit
AS 2501
Auditing Accounting Estimates
AS 2810
Evaluating Audit Results
AS 3101
The Auditor's Report on an Audit (Unqualified Opinion)
ASB Standards (AU-C Sections for US Private Companies)
AU-C 200
Overall Objectives of the Independent Auditor
AU-C 210
Terms of Engagement
AU-C 240
Consideration of Fraud
AU-C 315
Assessing the Risks of Material Misstatement
AU-C 330
Performing Audit Procedures in Response to Assessed Risks
AU-C 500
Audit Evidence
AU-C 520
Analytical Procedures
AU-C 530
Audit Sampling
AU-C 570
Going Concern
AU-C 600
Audits of Group Financial Statements
AU-C 700
Forming an Opinion and Reporting
AU-C 705
Modifications to the Opinion