International standards on auditing
- OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING
- AUDIT DOCUMENTATION
- THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS
- COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT
- 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 PERFORMINGAN AUDIT
- AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION
- EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT
- AUDIT EVIDENCE
- AUDIT EVIDENCE-SPECIFIC CONSIDERATIONS FOR SELECTED ITEMS
- EXTERNAL CONFIRMATIONS
- ANALYTICAL PROCEDURES
- AUDIT SAMPLING
- GOING CONCERN
- WRITTEN REPRESENTATIONS
- FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS
- MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT
- EMPHASIS OF MATTER PARAGRAPHS AND OTHER MATTER PARAGRAPHS IN THE INDEPENDENT AUDITOR’S REPORT