International Standards on Auditing (ISAs)

ISAs contain basic principles and essential procedures together with related guidance in the form of explanatory and other material. The basic principles and essential procedures are to be interpreted in the context of the explanatory and other material that provide guidance in their application.

The ISA to date are as follows:

ISA 100 Preface to ISAs and RSs ISA 110 Glossary of Terms ISA 120 Framework of ISAs (Also available in: Thai)

Responsibilities: ISA 200 Objective ISA 210 Terms of Audit ISA 220 Quality Control for Audit Work ISA 230 Documentation ISA 240 Fraud and Error ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

Planning: ISA 300 Planning ISA 310 Knowledge of the Business ISA 320 Audit Materiality

Internal Control: ISA 400 Risk Assessments and Internal Control ISA 401 Auditing in a Computer Information Systems Environment ISA 402 Audit Considerations Relating to Entities Using Service Organizations

Audit Evidence: ISA 500 Audit Evidence ISA 501 Audit Evidence-Additional Considerations for Specific Items ISA 510 Initial Engagements - Opening Balances ISA 520 Analytical Procedures ISA 530 Audit Sampling and other Selective Testing Procedures ISA 540 Audit of Accounting Estimates ISA 550 Related Parties IAS 560 Subsequent Events ISA 570 Going Concern ISA 580 Management Representations

Using Work of Others: ISA 600 Using the Work of Another Auditor ISA 610 Considering the Work of Internal Auditing ISA 620 Using the Work of an Expert

Audit Conclusions and Reporting: ISA 700 The Auditor's Report on Financial Statements ISA 710 Comparatives ISA 720 Other Information in Documents Containing Audited Financial Statements

Specialized Areas: ISA 800 The Auditor's Report on Special Purpose Audit Engagements ISA 920 Engagements to Perform Agreed-Upon Procedures Regarding Financial Information ISA 930 Engagements to Compile Financial Information

International Auditing Practice Statements: ISA 1000 Inter-Bank Confirmation Procedures ISA 1001 CIS Environments-Stand-Alone Microcomputers ISA 1002 CIS Environments-Database Systems ISA 1003 CIS Environments-Database Systems ISA 1004 The Relationship Between Bank Supervisors and External Auditors ISA 1005 The Special Considerations in the Audit of Small Entities (Also available in: Slovenian) ISA 1006 The Audit of International Commercial Banks ISA 1007 Communications with Management ISA 1008 Risk Assessments and Internal Control-CIS Characteristics and Considerations ISA 1009 Computer-Assisted Audit Techniques ISA 1010 The Consideration of Environmental Matters in the Audit of Financial Statements