Samenvatting
August 2012
Financial Reporting Center
Substantive Differences Between the International Standards on Auditing and Generally Accepted Auditing Standards
200–299 ISA 200 ISA 210 ISA 220 ISA 230 ISA 240 ISA 250 ISA 260 ISA 265 300–499 ISA 300 ISA 315 ISA 320 ISA 330 ISA 402 ISA 450 500-599 ISA 500 ISA 501 ISA 505 ISA 510 ISA 520 ISA 530 ISA 540 ISA 550 ISA 560 ISA 570 ISA 580 600-699 ISA 600 ISA 610 ISA 620 GENERAL PRINCIPLES AND RESPONSIBILITIES Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing Agreeing the Terms of Audit Engagements Quality Control for an Audit of Financial Statements Audit Documentation The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Consideration of Laws and Regulations in an Audit of Financial Statements Communication with Those Charged with Governance Communicating Deficiencies in Internal Control to Those Charged with Governance and Management RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS Planning an Audit of Financial Statements Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Materiality in Planning and Performing an Audit The Auditor’s Responses to Assessed Risks Audit Considerations Relating to an Entity Using a Service Organization Evaluation of Misstatements Identified during the Audit AUDIT EVIDENCE Audit Evidence Audit Evidence—Specific Considerations for Selected Items External Confirmations Initial Audit Engagements—Opening Balances Analytical Procedures Audit Sampling Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Related Parties Subsequent Events Going Concern (Not Converged)† Written Representations USING THE WORK OF OTHERS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Using the Work of Internal Auditors (Not Converged) ‡ Using the Work of
Financial Reporting Center
Substantive Differences Between the International Standards on Auditing and Generally Accepted Auditing Standards
200–299 ISA 200 ISA 210 ISA 220 ISA 230 ISA 240 ISA 250 ISA 260 ISA 265 300–499 ISA 300 ISA 315 ISA 320 ISA 330 ISA 402 ISA 450 500-599 ISA 500 ISA 501 ISA 505 ISA 510 ISA 520 ISA 530 ISA 540 ISA 550 ISA 560 ISA 570 ISA 580 600-699 ISA 600 ISA 610 ISA 620 GENERAL PRINCIPLES AND RESPONSIBILITIES Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing Agreeing the Terms of Audit Engagements Quality Control for an Audit of Financial Statements Audit Documentation The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Consideration of Laws and Regulations in an Audit of Financial Statements Communication with Those Charged with Governance Communicating Deficiencies in Internal Control to Those Charged with Governance and Management RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS Planning an Audit of Financial Statements Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Materiality in Planning and Performing an Audit The Auditor’s Responses to Assessed Risks Audit Considerations Relating to an Entity Using a Service Organization Evaluation of Misstatements Identified during the Audit AUDIT EVIDENCE Audit Evidence Audit Evidence—Specific Considerations for Selected Items External Confirmations Initial Audit Engagements—Opening Balances Analytical Procedures Audit Sampling Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Related Parties Subsequent Events Going Concern (Not Converged)† Written Representations USING THE WORK OF OTHERS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Using the Work of Internal Auditors (Not Converged) ‡ Using the Work of