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Auditing standards - approved standards

standard number Standard title

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PowerPoint

4410

Setting up financial information file download file download

4400

Implementation of agreed methods of dealing with financial information file download file download

3400

Dealing with future financial information – 2014 file download file download

2410

Overview of interim financial information by the independent auditor of the business unit 2018 file download file download

2400

Overview of financial statements file download file download

805

Auditing Standard 805 Special Considerations in Auditing a Financial Statement or Components of a Financial Statement (2019) file download file download

800

Auditing Standard 800, Special Considerations in Auditing Financial Statements Prepared Based on Special Purpose Frameworks (Revised 2019) file download file download

720

Other information contained in reports containing audited financial statements file download file download

710

Comparative information file download file download

706

Emphasis clauses on specific matter and other explanatory clauses in the independent auditor’s report – 2019 file download file download

705

Amended comments in the report of the independent auditor – 2019 file download file download

700

Reporting on financial statements – revised 2019 file download file download

620

Using the results of the expert’s work file download file download

610

Evaluation of the work of the internal audit unit file download file download

600

Special considerations in the audit of the group’s financial statements – including the work of department auditors – revised 1389 file download file download

580

Managers’ confirmation file download file download

570

Managers’ confirmation file download file download

560

Events after the balance sheet date file download file download

550

Related parties – Revised 1389 file download file download

540

Audit of accounting estimates file download file download

530

Sampling in auditing and other methods of selecting items for the test – Revised 2013 file download file download

520

Analytical methods file download file download

510

The first audit – the balances of the first period file download file download

505

External organizational approval – Revised 2013 file download file download

501

Audit evidence – specific items file download file download

500

Audit evidence – Revised 2014 file download file download

450

Evaluation of distortions identified in the audit file download file download

330

Audit methods in dealing with estimated risks file download file download

320

Auditing Standard 320: Importance in Planning and Implementing Audit Operations (Revised 2013) file download file download

315

Knowing the subject unit and its environment and estimating the risks of significant distortion file download file download

300

Auditing Standard 300, Planning the Audit of Financial Statements (Revised 2013) file download file download

250

Evaluating compliance with laws and regulations in auditing financial statements file download file download

240

Auditor’s responsibility in relation to fraud and error in the audit of financial statements – Revised 2014 file download file download

230

Documentation – Revised 1386 file download file download

220

Audit quality control of historical financial information – revised 2016 file download file download

210

Audit contract file download file download

200

Auditing standard 200, the general objectives of the independent auditor and conducting the audit according to the auditing standards (revised 2013) file download file download

1

Quality control in institutions providing audit services, other assurance services and related services

file download file download

0

Introduction of auditing standards, other assurance services and related services file download file download