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Audit MAP According To SAs

The document outlines the objectives and standards for independent auditors conducting audits, including various auditing standards (SAs) related to engagement terms, quality control, planning, risk assessment, and reporting. It specifies the responsibilities of auditors, the importance of materiality, and the use of external confirmations and other auditors' work. Additionally, it highlights the need for effective communication with governance and the documentation requirements throughout the audit process.

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dhwanitshah03
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37 views2 pages

Audit MAP According To SAs

The document outlines the objectives and standards for independent auditors conducting audits, including various auditing standards (SAs) related to engagement terms, quality control, planning, risk assessment, and reporting. It specifies the responsibilities of auditors, the importance of materiality, and the use of external confirmations and other auditors' work. Additionally, it highlights the need for effective communication with governance and the documentation requirements throughout the audit process.

Uploaded by

dhwanitshah03
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF or read online on Scribd
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verall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing ‘SA 210: Agrecing the Terms of Audit Engagements 5A 220: Qualty Control for an Audit of Financial Statements ‘SA 300: Planning an Audit of Financial Statements A315: Identifying and Assessing ine Risks of Material Misstatement through Understanding the Entity and its Environment '5A.320: Materiality in Planning and Performing an Audit ‘SA 330: The Auditor's Responses to Assessed Risks ‘SA 601: Audit Evidence - Specific Considerations| {or Solected ttome ‘SA560: Subsequent Events SA 570: Going Concern ‘$A 505: External Confirmations ‘SA 600: Using the Work of Another Auditor| 5A 450: Evaluation of Migstatements ldentines ‘curing the Ault '$A298: Responsibility of Joint Auditors. 'SA710: Comparative Information — Corresponding Figures and Comparative Financial Statements ‘$A 700: Forming an Opinion and ‘Reporting on Financial Statements ‘SA7O1: Communicating Key Auait Mators ‘5A 706: Emphasis of Mater Paragraphs and {inthe Independent Auditor's Report ter Mater Parga in the 'SA705: Modifications tothe Opinion in the Independent Auctor’s Report NoTE: ‘Ths following SAz will remain applicable throughout the audtt: 1. SA 230: Audit Documentation 2. SA 260: Communication with Those Charged with Governance 3. SA 268: Communicating Deficlencles in Interval Control ta Those Charged with Governance and Managetnent

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