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AN OVERVIEW OF THE AUDIT PROCESS




            How ISAs Fit Into The Audit Process






                                   1. Preliminary Stage                              2. Planning Stage


                                          > ISA 210                                        > ISA300

                                          > ISA 220                                       > ISA 315







                                                            The Audit Process






                              3. Responding to risk stage                          4. Concluding Stage

                                          > ISA 330                                       > ISA 450

                                          > ISA 500                                       > ISA 700


                                          > ISA 530                                       > ISA 705







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