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
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