Page 5 - Internal Auditing Standards
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Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities Volume 1—Core Concepts
Contents
Page
Volume 1 Primary ISA Reference
Number
Preface 5
Request for Comments 6
1. How to Use the Guide 8
2. Clarifi ed ISAs 13
Core Concepts 19
3. The Risk-Based Audit—Overview Multiple 20
4. Ethics, ISAs, and Quality Control ISQC 1, 200, 220 38
5. Internal Control—Purpose and Components 315 51
6. Financial Statement Assertions 315 77
7. Materiality and Audit Risk 320 84
8. Risk Assessment Procedures 240, 315 94
9. Responding to Assessed Risks 240, 300, 330, 500 104
10. Further Audit Procedures 330, 505, 520 115
11. Accounting Estimates 540 136
12. Related Parties 550 145
13. Subsequent Events 560 154
14. Going Concern 570 161
15. Summary of Other ISA Requirements 250, 402, 501, 510, 600, 610, 171
620, 720
16. Audit Documentation ISQC 1, 220, 230, 240, 300, 205
315, 330
17. Forming an Opinion on Financial Statements 700 218
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