SAs of Audit

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29 Terms

1
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SQC 1

Quality Control firms that perform Audit & Review of historical financial info, and other assurance and related services engagements

2
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SA 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

3
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SA 210

Agreeing the Terms of Audit Engagements

4
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SA 220

Quality Control for an Audit of Financial Statements

5
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SA 230

Audit Documentation

6
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SA 260

Communicating with TCWG

7
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SA 265

Communicating Deficiencies in Internal Control to TCWG

8
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SA 299

Joint Audit of Financial Statements

9
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SA 300

Planning an Audit of Financial Statements

10
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SA 315

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

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SA 320

Materiality in Planning and Performing an Audit

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SA 330

The Auditor’s Responses to Assessed Risks

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SA 450

Evaluation of Misstatements Identified During Audit

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SA 500

Audit Evidence

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SA 501

Audit Evidence - Specific Considerations for Selected Items

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SA 505

External Confirmations

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SA 510

Initial Audit Engagements - Opening Balances

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SA 520

Analytical Procedures

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SA 530

Audit Sampling

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SA 550

Related Parties

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SA 560

Subsequent Events

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SA 570

Going Concern

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SA 580

Written Representations

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SA 610

Using the Work of Internal Auditors

25
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SA 700

Forming an Opinion and Reporting on Financial Statements

26
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SA 701

Communicating Key Audit Matters in the Independent Auditor's Report

27
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SA 705

Modifications to the Opinion in the Independent Auditor's Report

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SA 706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

29
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SA 710

Comparative Information-Corresponding Figures and Comparative Financial Statements