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Eva Vita
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Decks in this class (28)
Phrases
As i have stated earlier 1
1
cards
ISA 200 - Objectives of the Auditor
Isa 200 overall objective of the ...,
General requirements for conducti...,
General requirements for conducti...
13
cards
ISA 300 - Audit Planning
Why plan benefits of the importan...,
Overall audit strategy strategy m...,
Audit plan plan must be documente...
4
cards
ISA 315 - Risk Assessment
Isa 315 identifying and assessing...,
Risk assessment procedures 2,
Preliminary analytical procedures 3
19
cards
ISA 320 - Audit Materiality
Materiality in planning performin...,
Materiality in planning performin...,
Overall materiality also known as...
9
cards
ISA 330 - Auditor's Response
The auditor s responses to assess...,
Isa 330 2,
Tests of control substantive proc...
4
cards
ISA 402 - AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANISATION
Isa 402 audit considerations rela...,
Specific matters to consider in p...,
Assurance reports on controls at ...
4
cards
ISA 450 - EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT
Isa 450 evaluation of misstatemen...,
3 different misstatements auditor...,
Disclosures qualitative aspects o...
5
cards
ISA 500 - Audit Evidence
Isa 500 audit evidence 1,
Assertions used by the auditor 2
2
cards
ISA 501 - Audit Evidence (Special Conisderations)
Isa 501 audit evidence special co...,
Isa 501 audit evidence special co...
2
cards
ISA 505 - External Confirmation
Isa 505 external confirmation ben...,
Isa 505 external confirmation 2,
Isa 505 external confirmation 3
8
cards
ISA 510 - INITIAL AUDIT ENGAGEMENTS - OPENING BALANCES
Initial audit engagements opening...,
Auditor s responsibilities genera...,
Performing specific audit procedu...
6
cards
ISA 520 - Analytical Procedures
Isa 520 analytical procedures 5 p...,
Isa 520 analytical procedures 3 t...,
Isa 520 analytical procedures 3 t...
12
cards
ISA 530 - Audit Sampling
Audit sampling 1,
Test of control test of detail 2,
Methods of audit sampling 3
4
cards
ISA 540 - Accounting Estimates
Auditing accounting estimates and...,
Auditing accounting estimates and...,
Auditing accounting estimates and...
14
cards
ISA 560 - SUBSEQUENT EVENTS
Isa 560 subsequent events 1,
Auditors responsibilities regardi...,
Subsequent events audit procedures 3
3
cards
ISA 570 - GOING CONCERN
Going concern 1,
Going concern 2,
Responsibility for assessment of ...
14
cards
ISA 580 - WRITTEN REPRESENTATIONS
Isa 580 written representations 1,
Saae 2,
Implications for the audit report 3
5
cards
ISA 610 - USING THE WORK OF INTERNAL AUDITORS (IA)
Using the work of internal audito...,
Using the work of internal audito...,
Using the work of internal audito...
6
cards
ISA 620 - Reliance on Expert
USING THE WORK OF AN AUDITOR’S EXPERT
4
cards
ISA 700 - FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS
Isa 700 forming an opinion and re...,
The new auditor s report 2,
Isa 700 3
5
cards
ISA 701 - COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT
What is a key audit matter kam 1,
Isa 701 framework for determining...,
Why is it important that the audi...
6
cards
ISA 705 - MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT
Isa 705 modifications to the opin...,
Isa 705 2,
Circumstances leading to a modifi...
7
cards
ISA 706 - EMPHASIS OF MATTER & OTHER MATTER PARAGRAPHS
Isa 706 emphasis of matter other ...,
Eom 2,
Content title position of eom par...
5
cards
ISA 710 - COMPARATIVE INFORMATION - CORRESPONDING FIGURES
Isa 710 comparative information c...,
The auditor s report 2,
The auditor s report 3
4
cards
ISA 720 - AUDITOR’S RESPONSIBILITIES RELATING TO OTHER INFORMATION
Other information 1,
Objectives 2,
Auditors responsibilities regardi...
4
cards
Exam Techniques
Sufficiency of evidence obtained 1,
Implication on the audit report 2,
Principal audit procedures 3
7
cards
IAS 10 – EVENTS AFTER THE REPORTING PERIOD
Events after the reporting period 1
1
cards
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ISA
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