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Standards on Auditing (SA)
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Standards On Auditing
Chapter 1 overview
- Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
- Agreeing the Terms of Audit Engagements
- Quality Control for an Audit of Financial Statements
- Audit Documentation
- The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
- Consideration of Laws and Regulations in an Audit of Financial Statements
- Communication with Those Charged with Governance
- Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
- Joint Audit of Financial Statements
- Planning an Audit of Financial Statements
- Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
- Materiality in Planning and Performing an Audit
- The Auditor’s Responses to Assessed Risks
- Audit Considerations Relating to an Entity Using a Service Organisation
- Evaluation of Misstatements Identified During the Audit
- Audit Evidence
- Audit Evidence-Specific Considerations for Selected Items
- External Confirmations
- Initial Audit Engagements – Opening Balances
- Analytical Procedures
- Audit Sampling
- Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
- Related Parties
- Subsequent Events
- Going Concern
- Written Representations
- Using the Work of Another Auditor
- Using the Work of Internal Auditors
- Using the Work of an Auditor’s Expert
- Forming an Opinion and Reporting on Financial Statements
- Communicating Key Audit Matters in the Independent Auditor’s Report
- Modifications to the Opinion in the Independent Auditor’s Report
- Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
- Comparative Information—Corresponding Figures and Comparative Financial Statements
- The Auditor’s Responsibilities Relating to Other Information
- Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
- Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
- Engagements to Report on Summary Financial Statements