Audit Concepts / SAs

Agreeing the Terms of Audit Engagements (SA-210)

Assurance Engagement — Definition and Five Elements

Audit Documentation (SA-230)

Audit Engagement and SA 210 — Terms of Audit Engagements

Audit Evidence — Types, Priority, and Corroboration

Audit Programme — Advantages, Disadvantages, and Sample

Audit Quality - SQC 1 vs SA 220 and the Six Elements of SQC 1

Audit vs Review vs Assurance vs Related Services — The Assurance Hierarchy

Auditor's Responses to Assessed Risks (SA 330)

Automated Environment — IT Audit Concepts

Communicating Deficiencies in Internal Control (SA-265)

Communication with Those Charged with Governance (SA-260)

Fundamental Principles of Professional Ethics (SA-200 / ICAI Code)

Inherent Limitations of Audit

Joint Audit of Financial Statements (SA-299)

Joint Audit — Reporting

Materiality in Planning and Performing an Audit (SA 320)

Methods of Evaluating Internal Control — Narrative Record, Check List, ICQ, Flow Chart

Monitoring of Controls (SA 315)

Need for Auditing Standards

Planning an Audit of Financial Statements (SA-300)

Professional Skepticism

Professional Skepticism (SA-200)

Qualities of an Auditor — TIKAT

Quality Control for Firms Performing Audits (SQC-1)

Quality Control for an Audit of Financial Statements (SA-220)

Relevance of Controls to the Audit — Design, Implementation & Safeguarding (SA 315)

Risk Assessment Procedures (RAP)

SA 210 - Agreeing to Terms of Audit Engagements

SA 210 – Change in Terms of Audit Engagement (ToAE)

SA 220 – Quality Control for an Audit of Financial Statements

SA 220 – Quality Control for an Audit of Financial Statements (Engagement Partner's Responsibilities)

SA 230 – Audit Documentation

SA 240 – Auditor's Responsibilities Relating to Fraud

SA 250 – Consideration of Laws and Regulations

SA 260 – Communication with Those Charged with Governance

SA 265 – Communication of Deficiencies in Internal Control to TCWG and Management

SA 299 – Responsibility of Joint Auditors

SA 450 – Communication, Correction & Documentation of Misstatements

SA 450 – Evaluation of Misstatements Identified During the Audit

SA 700 – Auditor's Report: Formal Elements (Signature, Date, Place, UDIN, Opinion Language)

SA 700 – Forming an Opinion & Reporting on Financial Statements

SA 701 – Communicating Key Audit Matters (KAM) in the Auditor's Report

SA 705 – Modifications to the Opinion in the Independent Auditor's Report

SA 706 – Emphasis of Matter (EOM) and Other Matter (OM) Paragraphs

SA-315: Identifying and Assessing Risks of Material Misstatement

SA-320: Materiality in Planning and Performing an Audit

SA-330: Auditor's Responses — Test of Controls and Substantive Procedures

SA-450: Evaluation of Misstatements Identified During the Audit

SA-500: Audit Evidence

SA-501: Audit Evidence — Inventory, Litigation, and Segment Information

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-700: Auditor's Report — Signature, UDIN, Date, Place & LRR

SA-700: Forming an Opinion and Reporting on Financial Statements

SA-701: Key Audit Matters (KAM)

SA-705: Modifications to the Auditor's Opinion (Qualified, Adverse, Disclaimer)

SA-706: Emphasis of Matter (EOM) and Other Matter (OM) Paragraphs

SA-710: Comparative Information — Corresponding Figures and Comparative Financial Statements

SQC 1 – Engagement Documentation, Consultation & Monitoring

Significant Risks Requiring Special Audit Consideration (SA 315)

Statutory vs Voluntary Audit — Mandatory Audit, Appointment, and Reporting

Substantive Procedures — Tests of Details and Analytical Procedures

Testing of Internal Controls — Tests of Controls (SA 330)

Tests of Control and Evaluation of Control Risk

Tests of Controls — SA 330

Threats to Auditor Independence

Uses and Objectives of Audit — DOG Loves HIM