Standards on Auditing (SAs)
1. SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
2. SA 210 Agreeing the Terms of Audit Engagements
3. SA 220 Quality Control for an Audit of Financial Statements
4. SA 230 Audit Documentation
5. SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
6. SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
7. SA 299 (Revised) Joint Audit of Financial Statements
8. SA 300 Planning an Audit of Financial Statements
9. SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment
10. SA 320 Materiality in Planning and Performing an Audit
11. SA 500 Audit Evidence
12. SA 501 Audit Evidence - Specific Considerations for Selected Items
13. SA 505 External Confirmations
14. SA 510 Initial Audit Engagements – Opening Balances
15 SA 520 Analytical Procedures
16. SA 530 Audit Sampling
17. SA 550 Related Parties
18. SA 560 Subsequent Events
19. SA 570 (Revised)Going Concern
20. SA 580 Written Representations
21. SA 610 (Revised) Using the Work of Internal Auditors
22. SA 700 (Revised) Forming an Opinion and Reporting on Financial Statements
23. SA 701(New) Communicating Key Audit Matters in the Independent Auditor’s Report
24. SA 705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report
25. SA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
26. SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
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