List of BSA

200–299 GENERAL PRINCIPLES AND RESPONSIBILITIES



BSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing


BSA 210, Agreeing the Terms of Audit Engagements


BSA 220, Quality Control for an Audit of Financial Statements


BSA 230, Audit Documentation


BSA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements


BSA 250, Consideration of Laws and Regulations in an Audit of Financial Statements


BSA 260, Communication with Those Charged with Governance


BSA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management






300–499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS


BSA 300, Planning an Audit of Financial Statements


BSA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment


BSA 320, Materiality in Planning and Performing an Audit


BSA 330, The Auditor’s Responses to Assessed Risks


BSA 402, Audit Considerations Relating to an Entity Using a Service Organization


BSA 450, Evaluation of Misstatements Identified during the Audit


AL STANDARDS ON AUDITING AND QUALITY CONTROL PART I


500–599 AUDIT EVIDENCE


BSA 500, Audit Evidence


BSA 501, Audit Evidence—Specific Considerations for Selected Items


BSA 505, External Confirmations


BSA 510, Initial Audit Engagements—Opening Balances


BSA 520, Analytical Procedures


BSA 530, Audit Sampling


BSA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures


BSA 550, Related Parties


BSA 560, Subsequent Events


BSA 570, Going Concern


BSA 580, Written Representations






600–699 USING THEWORK OF OTHERS


BSA 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)


BSA 610, Using the Work of Internal Auditors


BSA 620, Using the Work of an Auditor’s Expert






700–799 AUDIT CONCLUSIONS AND REPORTING


BSA 700, Forming an Opinion and Reporting on Financial Statements


BSA 705, Modifications to the Opinion in the Independent Auditor’s Report


BSA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report


BSA 710, Comparative Information—Corresponding Figures and Comparative Financial Statements


BSA 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements



800–899 SPECIALIZED AREAS


BSA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks


BSA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement


BSA 810, Engagements to Report on Summary Financial Statements