see also...

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1. Auditing Standards
   • The International Federation of Accountants (IFAC)
   • The International Auditing and Assurance Standards Board (IAASB)
   • The framework of International Standards on Auditing (ISAs)
   • ISAs - what they represent and how they are set
2. ISA 200, Overall Objectives
   • Overall objectives of an audit of financial statements
   • General principles governing auditors and their work
   • The nature and scope of an audit
3. ISA 230, Audit Documentation
   • Preparing and retaining documentation
   • Assembly of the final audit file
   • Confidentiality
4. ISA 240, Fraud in an audit of financial statements
5. Planning
   • ISA 300, Planning an audit of financial statements
   • ISA 315, Understanding the entity and its environment
   • ISAs 320 and 450, Audit materiality
6. Internal Control and Risk Assessment
   • ISA 265, Communicating deficiencies in internal control to those charged with governance and management
   • ISA 315, Assessing the risks of material misstatements
   • ISA 402, Audit considerations relating to entities using service organisations
7. ISA 500, Audit Evidence
8. ISA 501 and 505, Specific Items
   
9. Analytical Procedures, Audit Sampling and Written Representations
   • ISA 520, Analytical procedures
   • ISA 530, Audit Sampling
   • ISA 580, Written representations
10.  Internal Auditing
11.  Reporting
    • ISA 700,705,706, Auditor’s report on financial statements
    • ISA 570 Going concern
12.  Glossary
    • Mock assessment

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