Danh sách các Chuẩn mực kiểm toán quốc tế mới nhất (2016 - 2017)

Danh sách các Chuẩn mực kiểm toán quốc tế mới nhất (2016 - 2017)

  • KVN   KVN
  • 2,354
  • 23


Tôi xin gửi anh em danh sách và link download (ở cuối bài viết) các Chuẩn mực Kiểm toán quốc tế (ISA) mới nhất của IAASB. Tài liệu gồm có 3 tập Handbook 2016-2017 Edition mới nhất với một số điểm cập nhật so với phiên bản 2015 như:
- Bản sửa đổi của các Chuẩn mực đầu 800 liên quan đến Báo cáo kiểm toán.
- ISA 250 sửa đổi có hiệu lực cho kỳ kiểm toán bắt đầu sau ngày 15/12/2017.

INTERNATIONAL STANDARDS ON QUALITY CONTROL

ISQC 1 - Quality Control for Firms that Perform Audits and Reviews of Financial Statements and Other Assurance and Related Services Engagements


AUDITS OF HISTORICAL FINANCIAL INFORMATION

200 - 299 GENERAL PRINCIPLES AND RESPONSIBILITIES

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

ISA 210 - Agreeing the Terms of Audit Engagements

ISA 220 - Quality Control for an Audit of Financial Statements

ISA 230 - Audit Documentation

ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

ISA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements

ISA 260 (Revised) - Communication with Those Charged with Governance

ISA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

300 - 499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS

ISA 300 - Planning an Audit of Financial Statements

ISA 315 (Revised) - 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 Accessed Risks

ISA 402 - Audit Considerations Relating to an Entity Using a Service Organization

ISA 450 - Evaluation of Misstatements Identified during the Audit

500 - 599 AUDIT EVIDENCE

ISA 500 - Audit Evidence

ISA 501 - Audit Evidence - Specific Considerations for Selected Items

ISA 505 - External Confirmations

ISA 510 - Initial Audit Engagements - Opening Balances

ISA 520 - Analytical Procedures

ISA 530 - Audit Sampling

ISA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

ISA 550 - Related Parties

ISA 560 - Subsequent Events

ISA 570 (Revised) - Going Concern

ISA 580 - Written Representations

600 - 699 USING THE WORK OF OTHERS

ISA 600 - Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

ISA 610 (Revised 2013) - Using the Work of Internal Auditors

ISA 620 - Using the Work of an Auditor's Expert

700 - 799 AUDIT CONCLUSIONS AND REPORTING

ISA 700 (Revised) - Forming an Opinion and Reporting on Financial Statements

ISA 701 - Communicating Key Audit Matters in the Independent Auditor's Report

ISA 705 (Revised) - Modifications to the Opinion in the Independent Auditor's Report

ISA 706 (Revised) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

ISA 710 - Comparative Information - Corresponding Figures and Comparative Financial Statements

ISA 720 - The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

800 - 899 SPECIALIZED AREAS

ISA 800 (Revised) - Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

ISA 805 (Revised) - Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

ISA 810 (Revised) - Engagements to Report on Summary Financial Statements

INTERNATIONAL AUDITING PRACTICE NOTES

IAPN 1000 - Special Considerations in Auditing Financial Instruments


AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION

2000 - 2699 INTERNATIONAL STANDARDS ON REVIEW ENGAGEMENTS

ISRE 2400 (Revised) - Engagements to Review Historical Financial Statements

ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity



ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION

3000 - 3699 INTERNATIONAL STANDARDS ON ASSURANCE ENGAGEMENTS

3000 - 3399 APPLICABLE TO ALL ASSURANCE ENGAGEMENTS

ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information

3400 - 3699 SUBJECT SPECIFIC STANDARDS

ISAE 3400 - The Examination of Prospective Financial Information (Previously ISA 810)

ISAE 3402 - Assurance Reports on Controls at a Service Organization

ISAE 3410 - Assurance Engagements on Greenhouse Gas Statements

ISAE 3420 - Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

RELATED SERVICES

4000 - 4699 INTERNATIONAL STANDARDS ON RELATED SERVICES

ISRS 4400 - Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (Previously ISA 920)

ISRS 4410 (Revised) - Compilation Engagements


Để download, xin vui lòng bấm vào link dưới đây:

Bạn cần trả lời hoặc thích bài viết để xem được nội dung. Sau đó, bạn cần refresh lại trang để xem nội dung ẩn.
 
Sửa lần cuối:

CHỦ ĐỀ TƯƠNG TỰ


Bình luận

Like us on Facebook

Bạn đã quên mật khẩu?