1
Q
As I have stated earlier
A
I think that goes without saying
ISA
flashcards
Decks in class (28)
# Cards
-
Phrases1
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ISA 200 - Objectives of the Auditor13
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ISA 300 - Audit Planning4
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ISA 315 - Risk Assessment19
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ISA 320 - Audit Materiality9
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ISA 330 - Auditor's Response4
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ISA 402 - AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANISATION4
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ISA 450 - EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT5
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ISA 500 - Audit Evidence2
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ISA 501 - Audit Evidence (Special Conisderations)2
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ISA 505 - External Confirmation8
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ISA 510 - INITIAL AUDIT ENGAGEMENTS - OPENING BALANCES6
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ISA 520 - Analytical Procedures12
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ISA 530 - Audit Sampling4
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ISA 540 - Accounting Estimates14
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ISA 560 - SUBSEQUENT EVENTS3
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ISA 570 - GOING CONCERN14
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ISA 580 - WRITTEN REPRESENTATIONS5
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ISA 610 - USING THE WORK OF INTERNAL AUDITORS (IA)6
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ISA 620 - Reliance on Expert4
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ISA 700 - FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS5
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ISA 701 - COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT6
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ISA 705 - MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT7
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ISA 706 - EMPHASIS OF MATTER & OTHER MATTER PARAGRAPHS5
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ISA 710 - COMPARATIVE INFORMATION - CORRESPONDING FIGURES4
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ISA 720 - AUDITOR’S RESPONSIBILITIES RELATING TO OTHER INFORMATION4
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Exam Techniques7
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IAS 10 – EVENTS AFTER THE REPORTING PERIOD1
