Skip to content

Audit - 21. page

SA 550: Related Parties

SA 550: Related Parties : This Standard deals with the auditor’s responsibilities regarding related party relationship and transactions when performing an audit of financial statements. This standard also deals with […]

SA 530: Audit Sampling

SA 530: Audit Sampling : The Standard applies when the auditor has decided to use audit sampling in performing audit procedures. It also deals with the auditor’s use of statistical […]

SA 520: Analytical Procedures

SA 520: Analytical Procedures : This Standard deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”), and as procedures near the end of the audit […]

SA 510: Initial Audit Engagements – Opening Balances

SA 510: Initial Audit Engagements – Opening Balances The Standard establishes the principles regarding audit of opening balances in case of initial engagements, i.e., when the financial statements are audited […]

SA 505: External Confirmations

SA 505: External Confirmations : The Standard deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of SA 330. It also […]

SA 500: Audit Evidence

SA 500: Audit Evidence This Standard is quite detailed in terms of audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform […]