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Аудиторам / ISA

Аудиторам на допомогу тексти Міжнародних стандартів аудиту на англійській та українській мовах.


  
AUDITS OF HISTORICAL FINANCIAL INFORMATION
ISA 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
ISA 210Agreeing the Terms of Audit Engagement
ISA 220Quality Control for an Audit of Financial Statements
ISA 230Audit Documentation
ISA 240The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 250Consideration of Law and Regulations in an Audit of Financial Statements
ISA 260Communication with Those Charged with Governance
ISA 265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
RISK ASSESSMENT AND RESPONSE TO ASSESSED RISK
ISA 300Planning and Audit of Financial Statements
ISA 315(Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 320Materiality in Planning and Performing an Audit
ISA 330The Auditor's Responses to Assessed Risks
ISA 402Audit Considerations Relating to an Entity Using a Service Organization
ISA 450Evaluation of Misstatements Identified during the Audit
AUDIT EVIDENCE
ISA 500Audit Evidence
ISA 501Audit Evidence - Specific Considerations for Selected Items
ISA 505External Confirmations
ISA 510Initial Audit Engagements - Opening Balances
ISA 520Analytical Procedures
ISA 530Audit Sampling
ISA 540Auditing Accounting Estimated, Including Fair Value Accounting Estimates, and Related Disclosures
ISA 550Related Parties
ISA 560Subsequent Events
ISA 570Going Concern
ISA 580Written Representations
USING THE WORK OF OTHERS
ISA 600Special Considerations - Audit of Group Financial Statements (Including the Work of Component Auditors)
ISA 610(Revised 2013) Using the Work of Internal Auditors
ISA 620Using the Work of an Auditor's Expert
USING THE WORK OF OTHERS
ISA 700Forming an Opinion and Reporting on Financial Statements
ISA 705Modifications to the Opinion in the Independent Auditor's Report
ISA 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
ISA 710Comparative Information - Corresponding Figures and Conparative Financial Statements
ISA 720The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
SPECIALIZED AREAS
ISA 800Special Considerations - Audit of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA 805Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
ISA 810Engagements to Report on Summary Financial Statements
International Auditing Practice Notes
IAPN 1000Special Considerations in Auditing Financial Instruments
NEW and REVISED Standards Not Yet Effective
ISA 260 (Revised)Communication with Those Charged with Governance
ISA 570 (Revised)Going Concern
ISA 700 (Revised)Forming an Opinion and Reporting on Financial Statements
ISA 701Communicating Key Audit Matters in the Independent Auditor's Report
ISA 705 (Revised)Modifications to the Opinion in the Independent Auditor's Report
ISA 706 (Revised)Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
ISA 720 (Revised)The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
Conforming Amendments to Other ISAs

Таблиця з МСА.

Міжнародні стандарти аудиту щорічно публікуються на сайті ifrs.org мовою оригіналу:
IAASB-2015-Handbook-Volume-1
IAASB-2015-Handbook-Volume-2
IAASB-2015-Handbook-Volume-3

Міжнародні стандарти аудиту (український переклад):
Audit_2014_1
Audit_2014_2
Audit_2014_3

IFAC — International Federation of Accountants
IAASB — International Auditing and Assurance Standards Board

Джерело: ifrs.org

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