ISA 230—Audit Documentation

isa 230

ISA 230 DEALS with the auditor’s responsibility to PREPARE audit documentation for an ‘audit‘ of Financial Statements. ISA 230 – Introduction 1. Scope of this ISA The specific documentation requirements of other ISAs do NOT limit the application of this ISA. Law or regulation may establish additional documentation requirements. 2. … Read More

ISA 210—Agreeing the Terms of Audit Engagements

isa 210

ISA 210 DEALS with the auditor’s responsibilities in AGREEING the terms of the audit engagement with management and where appropriate those charged with governance. ISA 210 – Introduction 1. Scope of this ISA It deals with ESTABLISHING certain preconditions for an audit, responsibility for which rests with management and where … Read More

ISA 200—Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

isa 200

ISA 200 DEALS with the Independent Auditor’s overall responsibilities when conducting an ‘audit‘ of Financial Statements in accordance with ISAs. ISA 200 – Introduction 1. Scope of this ISA It sets out the OVERALL objectives of the Independent Auditor, and explains the Nature and Scope of an audit designed to … Read More