Guide to Using International Standards on Auditing in - IFAC

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<strong>Guide</strong> <strong>to</strong> <strong>Using</strong> <strong>International</strong> <strong>Standards</strong> on Auditing in the Audits of Small- and Medium-Sized Entities Volume 1—Core Concepts
Chapter Title
ISA /ISQC 1
Reference
V1 – 9 Responding <strong>to</strong> Assessed Risks 240, 300,
330, 500
V1 – 10 Further Audit Procedures 330, 505, 520
V1 – 11 Accounting Estimates 540
V1 – 12 Related Parties 550
V1 – 13 Subsequent Events 560
V1 – 14 Going Concern 570
V1 – 15 Summary of Other ISA Requirements 250, 402, 501,
510, 600, 610,
620, 720
V1 – 16 Audit Documentation ISQC 1, 220,
230, 240, 300,
315, 330
V1 – 17 Forming an Opinion on Financial Statements 700
V2 – 4 Client Acceptance and Continuance ISQC 1, 210, 220,
300
V2 – 5 Overall Audit Strategy 300
V2 – 6 Determining and <strong>Using</strong> Materiality 320, 450
V2 – 7 Audit Team Discussions 240, 300, 315
V2 – 8 Inherent Risks—Identification 240, 315
V2 – 9 Inherent Risk—Assessment 240, 315
V2 – 10 Significant Risks 240, 315, 300
V2 – 11 Understanding Internal Control 315
V2 – 12 Evaluating Internal Control 315
V2 – 13 Communicating Deficiencies in Internal Control 265
V2 – 14 Concluding the Risk Assessment Phase 315
V2 – 16 The Responsive Audit Plan 260, 300, 330,
500
V2 – 17 Determining the Extent of Testing 330, 500, 530
V2 – 18 Documenting Work Performed 230, 500
V2 – 19 Written Representations 580
V2 – 21 Evaluating Audit Evidence 220, 330, 450,
520, 540
V2 – 22 Communicating with Those Charged with Governance 260, 450
V2 – 23 Modifications <strong>to</strong> the Audi<strong>to</strong>r’s Report 705
V2 – 24 Emphasis of Matter and Other Matter Paragraphs 706
V2 – 25 Comparative Information 710