Index
Standards on Quality Control (SQCs) SQC 1 Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services 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 Underst...