Auditing pronouncements

Table of Contents: AUDITING AND ASSURANCE STANDARDS Preface to Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary of Terms Standard on Quality Control (SQC) Framework for Assurance Engagements Standards on Auditing (SAs) SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing SA 210 Agreeing the Terms of Audit Engagements SA 220 Quality Control for an Audit of Financial Statements SA 230 Audit Documentation SA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements SA 260 Communication with Those Charged with Governance SA 265 Communicating Deficiencies in Internal Control to Those Charged With Governance and Management SA 299 Responsibility of Joint Auditors SA 300 Planning an Audit of Financial Statements . SA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment SA 320 Materiality in Planning and Performing an Audit SA 330 The Auditor's Responses to Assessed Risks SA 402 Audit Considerations Relating to an Entity Using a Service Organisation SA 450 Evaluation of Misstatements identified During the Audit SA 500 Audit Evidence SA 501 Audit Evidence - Specific Considerations for Selected Items SA 505 External Confirmations SA 510 Initial Audit Engagements - Opening Balances SA 520 Analytical Procedures SA 530 Audit Sampling SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures SA 550 Related Parties SA 560 Subsequent Events SA 570 Going Concern SA 580 Written Representations SA 600 Using the Work of Another Auditor SA 610 Using the Work of Internal Auditors SA 620 Using the Work of an Auditor's Expert SA 700 Forming an Opinion and Reporting on Financial Statements SA 705 Modifications to the Opinion in the Independent Auditor's Report SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report SA 710 Comparative Information - Corresponding Figures and Comparative Financial Statements SA 720 The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements