Page 173 - Internal Auditing Standards

15. Summary of Other ISA Requirements

Chapter Content Relevant ISAs
A summary of audit requirements in specific ISAs that are not 250, 402, 501, 510,

addressed elsewhere in this Guide.
600, 610, 620, 720

15.1 Overview

This chapter contains a summary of the audit requirements contained in the ISAs that have not been
specifically addressed elsewhere in the Guide, as set out in the exhibit below.

Exhibit 15.1-1

Chapter
ISA Title
Reference
250 Consideration of Laws and Regulations in an Audit of Financial Statements V1-15.2

402 Audit Considerations Relating to an Entity Using a Service Organization V1-15.3

501 Audit Evidence—Specific Considerations for Specifi c Items V1-15.4

510 Initial Audit Engagements—Opening Balances V1-15.5
600 Special Considerations—Audits of Group Financial Statements (including the V1-15.6
Work of Component Auditors)

610 Using the Work of Internal Auditors V1-15.7

620 Using the Work of an Auditor’s Expert V1-15.8
720 Other Information in Documents Containing Audited Financial Statements V1-15.9

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