
Аудиторам на допомогу тексти Міжнародних стандартів аудиту на англійській та українській мовах.
AUDITS OF HISTORICAL FINANCIAL INFORMATION | |
ISA 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
ISA 210 | Agreeing the Terms of Audit Engagement |
ISA 220 | Quality Control for an Audit of Financial Statements |
ISA 230 | Audit Documentation |
ISA 240 | The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements |
ISA 250 | Consideration of Law and Regulations in an Audit of Financial Statements |
ISA 260 | Communication with Those Charged with Governance |
ISA 265 | Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
RISK ASSESSMENT AND RESPONSE TO ASSESSED RISK | |
ISA 300 | Planning and Audit of Financial Statements |
ISA 315 | (Revised), 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 402 | Audit Considerations Relating to an Entity Using a Service Organization |
ISA 450 | Evaluation of Misstatements Identified during the Audit |
AUDIT EVIDENCE | |
ISA 500 | Audit Evidence |
ISA 501 | Audit Evidence - Specific Considerations for Selected Items |
ISA 505 | External Confirmations |
ISA 510 | Initial Audit Engagements - Opening Balances |
ISA 520 | Analytical Procedures |
ISA 530 | Audit Sampling |
ISA 540 | Auditing Accounting Estimated, Including Fair Value Accounting Estimates, and Related Disclosures |
ISA 550 | Related Parties |
ISA 560 | Subsequent Events |
ISA 570 | Going Concern |
ISA 580 | Written Representations |
USING THE WORK OF OTHERS | |
ISA 600 | Special Considerations - Audit of Group Financial Statements (Including the Work of Component Auditors) |
ISA 610 | (Revised 2013) Using the Work of Internal Auditors |
ISA 620 | Using the Work of an Auditor's Expert |
USING THE WORK OF OTHERS | |
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 Conparative Financial Statements |
ISA 720 | The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements |
SPECIALIZED AREAS | |
ISA 800 | Special Considerations - Audit of Financial Statements Prepared in Accordance with Special Purpose Frameworks |
ISA 805 | Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement |
ISA 810 | Engagements to Report on Summary Financial Statements |
International Auditing Practice Notes | |
IAPN 1000 | Special 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 701 | Communicating 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
