Objective

ISA 300, Planning an Audit of Financial Statements 

ISA 315, Identifying and Assessing the Risks of Material Misstatement

through Understanding the Entity and Its Environment 

ISA 320, Materiality in Planning and Performing an Audit 

ISA 330, The Auditor’s Responses to Assessed Risks 

ISA 402, Audit Considerations Relating to an Entity Using a service organization

ISA 450, Evaluation of Misstatements Identified during the Audit

Outlines

ISA 300, Planning an Audit of Financial Statements 

- Scope of the ISA

- The role of timing and planning

- effective date

- Requirements

- Preliminary Engagement activities and planning and documentation 

- Other explanatory materials

ISA 315, Identifying and Assessing the Risks of Material Misstatement

through Understanding the Entity and Its Environment 

- Scope of the ISA

- The role of timing and planning

- effective date

- Requirements

- risk assessment procedures understanding the entity, assessing risks of material misstatements 

- Other explanatory materials

ISA 320, Materiality in Planning and Performing an Audit 

- Scope of the ISA

- The role of timing and planning

- effective date

- Requirements

-determine materiality and performance materiality 

- Other explanatory materials

ISA 330, The Auditor’s Responses to Assessed Risks 

- Scope of the ISA

- The role of timing and planning

- effective date

- Audit Procedures Responsive to the Assessed Risks of Material

Misstatement at the Assertion Level

- Other explanatory materials

ISA 402, Audit Considerations Relating to an Entity Using a service organization

- Scope of the ISA

- The role of timing and planning

- effective date

- Requirements

- Type 1 and Type 2 Reports that Exclude the Services of a Subservice

Organization

- Fraud, Non-Compliance with Laws and Regulations and

Uncorrected Misstatements in Relation to Activities at the Service

Organization

- Other explanatory materials

ISA 450, Evaluation of Misstatements Identified during the Audit

- Scope of the ISA

- The role of timing and planning

- effective date

- Requirements

-Communication and Correction of Misstatements

- Evaluating the Effect of Uncorrected Misstatements

- Other explanatory materials