Page 5 - Audit Day 3 - Class Slides
P. 5
Specific standards
ISA 265 : Communicating deficiencies in internal control to those charged with governance and
management
ISA 315 Identifying and assessing the risks of material misstatement through understanding the
(Revised) : entity and its environment
ISA 402 : Audit considerations relating to an entity using a service organisation
ISAE 3402 : Assurance reports on control at a service organisation
