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SA

TermDefinition
ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
ISA 210 Agreeing the Terms of Audit Engagements
ISA 220 Quality Control for an Audit of Financial Statements
ISA 230 Audit Documentation
ISA 300 Planning an Audit of Financial Statements
ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 320 Materiality in Planning and Performing an Audit
ISA 330 The Auditor's Responses to Assessed Risks
ISA 450 Evaluation of Misstatements Identified during the Audit
ISA 500 Audit Evidence
ISA 501 Audit Evidence - Specific Consideration
ISA 505 External Confirmations
ISA 510 Initial Audit Engagements – Opening Balances
ISA 520 Analytical Procedures
ISA 530 Audit Sampling
ISA 550 Related Parties
ISA 560 Subsequent Events
ISA 570 Going Concern
ISA 580 Written Representations
ISA 700 Forming an Opinion and Reporting on Financial Statements
ISA 705 Modifications to the Opinion in the Independent Auditor's Report
ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
ISA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
ISA 701 Communicating Key Audit Matters in the Independent Auditor's Report
ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
ISA 299 Responsibility of Joint Auditors
ISA 260 Communication with Those Charged with Governance
ISA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
ISA 610 Using the Work of Internal Auditors
Created by: aliem
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