Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information,and other Assurance and Related Services Engagements

SA 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

SA 210

Agreeing the Terms of Audit Engagements

SA 220

Quality Control for an Audit of Financial Statements

SA 230

Audit Documentation

SA 240

The Auditor s Responsibilities Relating to Fraud in an Audit of Financial Statements

SA 250

Consideration of Laws and Regulations in an Audit of Financial Statements

SA 260 (Revised)

Communication with Those Charged with Governance

SA 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

SA 299

Responsibility of Joint Auditors

SA 300

Planning an Audit of Financial Statements

SA 315

Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

SA 320

Materiality in Planning and Performing an Audit

SA 330

The Auditor s Responses to Assessed Risks

SA 402

Audit Considerations Relating to an Entity Using a Service Organisation

SA 450

Evaluation of Misstatements Identified During the Audit

SA 500

Audit Evidence

SA 501

Audit Evidence-Specific Considerations for Selected Items

SA 505

External Confirmations

SA 510

Initial Audit Engagements – Opening Balances

SA 520

Analytical Procedures

SA 530

Audit Sampling

SA 540

Auditing Accounting Estimates,Including Fair Value Accounting Estimates,and Related Disclosures

SA 550

Related Parties

SA 560

Subsequent Events

SA 570 (Revised)

Going Concern

SA 580

Written Representations

SA 600

Using the Work of Another Auditor

SA 610 (Revised)

Using the Work of Internal Auditors

SA 620

Using the Work of an Auditor s Expert

SA 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

SA 701

Communicating Key Audit Matters in the Independent Auditor s Report

SA 705 (Revised)

Modifications to the Opinion in the Independent Auditor s Report

SA 706 (Revised)

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor s Report

SA 710

Comparative Information—Corresponding Figures and Comparative Financial Statements

SA 720

The Auditor s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

SA 800

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

SA 805

Special Considerations—Audits of Single Financial Statements and Specific Elements,Accounts or Items of a Financial Statement

SA 810

Engagements to Report on Summary Financial Statements

SRE 2400 (Revised)

Engagements to Review Historical Financial Statements

SRE 2410

Review of Interim Financial Information Performed by the Independent Auditor of the Entity

SAE 3400

The Examination of Prospective Financial Information

SAE 3402

Assurance Reports on Controls At a Service Organisation

SAE 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

SRS 4400

Engagements to Perform Agreed-upon Procedures Regarding Financial Information

SRS 4410 (Revised)

Compilation Engagements