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EAAA
4 Hours, 24 Jun 2024, 10:00 AM-2:00 PM
ISA 510 ( Initial Audit engagement – Opening balances ) & ISA 520 ( Analytical Procedures ) & ISA 530 ( Audit Sampling )

ISA: 520 ---  Introduction Scope of this ISA  1 Effective Date 2 Objectives . 3 Definition  4 Requirements Substantive Analytical Procedures  5 Analytical Procedures that Assist When Forming an Overall Conclusion  6 Investigating Results of Analytical Procedures  7 Application and Other Explanatory Material Definition of Analytical Procedures A1–A3 Substantive Analytical Procedures A4–A16 Analytical Procedures that Assist When Forming an Overall Conclusion A17–A19 Investigating Results of Analytical Procedures  A20–A21


ISA 530 --- Introduction Scope of this ISA  1−2 Effective Date  3 Objective  4 Definitions 5 Requirements Sample Design, Size and Selection of Items for Testing 6−8 Performing Audit Procedures 9−11 Nature and Cause of Deviations and Misstatements  12−13 Projecting Misstatements 14 Evaluating Results of Audit Sampling 15 Application and Other Explanatory Material Definitions A1−A3 Sample Design, Size and Selection of Items for Testing  A4−A13 Performing Audit Procedures  A14−A16 Nature and Cause of Deviations and Misstatements A17 Projecting Misstatements  A18−A20 Evaluating Results of Audit Sampling  A21−A23 Appendix 1: Stratification and Value-Weighted Selection Appendix 2: Examples of Factors Influencing Sample Size for Tests of Controls Appendix 3: Examples of Factors Influencing Sample Size for Tests of Details Appendix 4: Sample Selection Methods

 

ISA 510 -- Introduction Scope of this ISA  1 Effective Date 2 Objective  3 Definitions 4 Requirements Audit Procedures  5−9 Audit Conclusions and Reporting  10−13 Application and Other Explanatory Material Audit Procedures  A1−A7 Audit Conclusions and Reporting  A8−A9 Appendix: Illustrations of Auditors’ Reports with Modified Opinions

 

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ISA: 520 ---  Introduction Scope of this ISA  1 Effective Date 2 Objectives . 3 Definition  4 Requirements Substantive Analytical Procedures  5 Analytical Procedures that Assist When Forming an Overall Conclusion  6 Investigating Results of Analytical Procedures  7 Application and Other Explanatory Material Definition of Analytical Procedures A1–A3 Substantive Analytical Procedures A4–A16 Analytical Procedures that Assist When Forming an Overall Conclusion A17–A19 Investigating Results of Analytical Procedures  A20–A21


ISA 530 --- Introduction Scope of this ISA  1−2 Effective Date  3 Objective  4 Definitions 5 Requirements Sample Design, Size and Selection of Items for Testing 6−8 Performing Audit Procedures 9−11 Nature and Cause of Deviations and Misstatements  12−13 Projecting Misstatements 14 Evaluating Results of Audit Sampling 15 Application and Other Explanatory Material Definitions A1−A3 Sample Design, Size and Selection of Items for Testing  A4−A13 Performing Audit Procedures  A14−A16 Nature and Cause of Deviations and Misstatements A17 Projecting Misstatements  A18−A20 Evaluating Results of Audit Sampling  A21−A23 Appendix 1: Stratification and Value-Weighted Selection Appendix 2: Examples of Factors Influencing Sample Size for Tests of Controls Appendix 3: Examples of Factors Influencing Sample Size for Tests of Details Appendix 4: Sample Selection Methods

 

ISA 510 -- Introduction Scope of this ISA  1 Effective Date 2 Objective  3 Definitions 4 Requirements Audit Procedures  5−9 Audit Conclusions and Reporting  10−13 Application and Other Explanatory Material Audit Procedures  A1−A7 Audit Conclusions and Reporting  A8−A9 Appendix: Illustrations of Auditors’ Reports with Modified Opinions