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Chapter 1
Standards On Auditing
38 standards (200–810)
- 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