29
402
Audit Considerations Relating to Entities Using Service Organisations
24
500 - 599
AUDIT EVIDENCE
500
Audit Evidence
5
Standards on Auditing (SAs)
Corresponding Existing
AAS Number
100 – 199
INTRODUCTORY MATTERS
200 – 299
GENERAL PRINCIPLES AND RESPONSIBILITIES
200
Basic Principles Governing an Audit
1
200A
Objective and Scope of the Audit of Financial Statements
2
210
Terms of Audit Engagement
26
220
Quality Control for Audit Work
17
230
Documentation
3
240
The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
4
250
Consideration of Laws and Regulations in an Audit of Financial Statements
21
260
Communications of Audit Matters with those Charged with Governance
27
299
Responsibility of Joint Auditors
12
300 – 499
RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS
300
Audit Planning
8
310
Knowledge of the Business
20
315
Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement
320
Audit Materiality
13
330
The Auditor’s Procedures in Response to Assessed Risks
400
Risk Assessments and Internal Control
6
401
Audit in a Computer Information Systems Environ