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Standards on Auditing (SA)

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1Standards On Auditing38 standards
Chapter 1 overview
  • 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
  • 210Agreeing the Terms of Audit Engagements
  • 220Quality Control for an Audit of Financial Statements
  • 230Audit Documentation
  • 240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • 250Consideration of Laws and Regulations in an Audit of Financial Statements
  • 260Communication with Those Charged with Governance
  • 265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  • 299Joint Audit of Financial Statements
  • 300Planning an Audit of Financial Statements
  • 315Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
  • 320Materiality in Planning and Performing an Audit
  • 330The Auditor’s Responses to Assessed Risks
  • 402Audit Considerations Relating to an Entity Using a Service Organisation
  • 450Evaluation of Misstatements Identified During the Audit
  • 500Audit Evidence
  • 501Audit Evidence-Specific Considerations for Selected Items
  • 505External Confirmations
  • 510Initial Audit Engagements – Opening Balances
  • 520Analytical Procedures
  • 530Audit Sampling
  • 540Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  • 550Related Parties
  • 560Subsequent Events
  • 570Going Concern
  • 580Written Representations
  • 600Using the Work of Another Auditor
  • 610Using the Work of Internal Auditors
  • 620Using the Work of an Auditor’s Expert
  • 700Forming an Opinion and Reporting on Financial Statements
  • 701Communicating Key Audit Matters in the Independent Auditor’s Report
  • 705Modifications to the Opinion in the Independent Auditor’s Report
  • 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • 710Comparative Information—Corresponding Figures and Comparative Financial Statements
  • 720The Auditor’s Responsibilities Relating to Other Information
  • 800Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • 805Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • 810Engagements to Report on Summary Financial Statements
1

Standards On Auditing

38 standards
  • 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
  • 210Agreeing the Terms of Audit Engagements
  • Browse 36 more provisions
2Standards On Review Engagements2 standards
Chapter 2 overview
  • 2400Engagements to Review Historical Financial Statements
  • 2410Review of Interim Financial Information Performed by the Independent Auditor of the Entity
2

Standards On Review Engagements

2 standards
  • 2400Engagements to Review Historical Financial Statements
  • 2410Review of Interim Financial Information Performed by the Independent Auditor of the Entity
3Standards On Assurance Engagements3 standards
Chapter 3 overview
  • 3400The Examination of Prospective Financial Information
  • 3402Assurance Reports on Controls At a Service Organisation
  • 3420Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
3

Standards On Assurance Engagements

3 standards
  • 3400The Examination of Prospective Financial Information
  • 3402Assurance Reports on Controls At a Service Organisation
  • Browse 1 more provision
4Standards On Related Services2 standards
Chapter 4 overview
  • 4400Engagements to Perform Agreed-upon Procedures Regarding Financial Information
  • 4410Compilation Engagements
4

Standards On Related Services

2 standards
  • 4400Engagements to Perform Agreed-upon Procedures Regarding Financial Information
  • 4410Compilation Engagements