Auditing, Assurance, and Related Services

AUDITING, ASSURANCE, and related services

CONTENTS

Structure of Pronouncements Issued by the International Auditing
and Assurance Standards Board

International Auditing and Assurance Standards Board—Interim Terms of Reference

Preface to the International Standards on Quality Control, Auditing,
Assurance and Related Services

Glossary of Terms

INTERNATIONAL STANDARDS ON QUALITY CONTROL (ISQCs)

1Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance
and Related Services Engagements

FRAMEWORK

International Framework for Assurance Engagements

AUDITS AND REVIEWS OF HISTORICAL FINANCIAL
INFORMATION

100-999 International Standards on Auditing (ISAs)

100-199 INTRODUCTORY MATTERS

120Framework of International Standards on Auditing—Withdrawn December 2004

200-299 General Principles And Responsibilities

200Objective and General Principles Governing an Audit of
Financial Statements

210Terms of Audit Engagements

220Quality Control for Audit Work

220RQuality Control for Audits of Historical Financial Information

230Documentation

240The Auditor's Responsibility to Consider Fraud
in an Audit of Financial Statements

250Consideration of Laws and Regulations in an Audit of
Financial Statements

260Communications of Audit Matters with Those Charged
with Governance

300-499 Risk Assessmentandresponseto Assessed Risks

300Planning an Audit of Financial Statements

310Knowledge of the Business—Withdrawn December 2004

315Understanding the Entity and Its Environment and Assessing the
Risks of Material Misstatement

320Audit Materiality

330The Auditor's Procedures in Response to Assessed Risks

400Risk Assessments and Internal Control—Withdrawn December 2004

401Auditing in a Computer Information Systems Environment—Withdrawn December 2004

402Audit Considerations Relating to Entities Using
Service Organizations

500-599 Audit Evidence

500Audit Evidence

501Audit Evidence—Additional Considerations for Specific Items

505External Confirmations

510Initial Engagements—Opening Balances

520Analytical Procedures

530Audit Sampling and Other Means of Testing

540Audit of Accounting Estimates

545Auditing Fair Value Measurements and Disclosures

550Related Parties

560Subsequent Events

570Going Concern

580Management Representations

600-699 Using Workof Others

600Using the Work of Another Auditor

610Considering the Work of Internal Auditing

620Using the Work of an Expert

700-799 Audit Conclusionsand Reporting

700The Auditor's Report on Financial Statements

700RThe Independent Auditor's Report on a Complete Set of General
Purpose Financial Statements

701Modifications to the Independent Auditor's Report

710Comparatives

720Other Information in Documents Containing Audited
Financial Statements

800-899 Specialized Areas

800The Auditor's Report on Special Purpose Audit
Engagements

1000-1100 International Auditing Practice Statements (IAPSs)

1000Inter-Bank Confirmation Procedures

1001IT Environments—Stand-alone Personal Computers—Withdrawn December 2004

1002IT Environments—On-line Computer Systems—Withdrawn
December 2004

1003IT Environments—Database Systems—Withdrawn
December 2004

1004The Relationship Between Banking Supervisors and Banks'
External Auditors

1005The Special Considerations in the Audit of Small Entities

1006Audits of the Financial Statements of Banks

1007Communications with Management—Withdrawn June 2001

1008Risk Assessments and Internal Control—CIS
Characteristics and Considerations—Withdrawn December 2004

1009Computer-assisted Audit Techniques—Withdrawn December 2004

1010The Consideration of Environmental Matters in the
Audit of Financial Statements

1011Implications for Management and Auditors of the
Year 2000 Issue—Withdrawn June 2001

1012Auditing Derivative Financial Instruments

1013Electronic Commerce—Effect on the Audit of
Financial Statements

1014Reporting by Auditors on Compliance with International
Financial Reporting Standards

2000-2699 International Standards on Review Engagements (ISREs)

2400Engagements to Review Financial Statements
(Previously ISA 910)

Assurance Engagements Other Than Audits Or Reviews Of Historical Financial Information

3000-3699 International Standards on Assurance Engagements (ISAEs)

3000-3399 Applicableto All Assurance Engagements

3000RAssurance Engagements Other than Audits or Reviews of
Historical Financial Information

3400-3699 Subject Specific Standards

3400The Examination of Prospective Financial Information
(Previously ISA 810)

RELATED SERVICES

4000-4699 International Standards on Related Services (ISRSs)

4400Engagements to Perform Agreed-upon Procedures Regarding
Financial Information (Previously ISA 920)

4410Engagements to Compile Financial Information
(Previously ISA 930)

DISCUSSION PAPERS

Summary of a Discussion Paper on the Audit Profession and the
Environment

STUDIES

The Determination and Communication of Levels of Assurance
Other Than High

For additional information on the International Auditing and Assurance Standards Board, recent developments, and to obtain outstanding exposure drafts, visit the IAASB's website at