Page 31 - DCOM204_AUDITING_THEORY

Unit 2: Auditing Practices

22. 550 Related Parties 23 Related Parties Notes
23. 560 Subsequent Events 19 Subsequent Events
The Board has already undertaken
the revision of AAS 19.
24. 570 Going Concern 16 Going Concern
25. 580 Management Representations 11 Representations by
Management
26. 600 Using the Work of Another Auditor 10 Using the Work of Another
Auditor
27. 610 Considering the Work of Internal 07 Relying Upon the Work of
Audit Internal Auditor
28. 620 Using the Work of an Expert 09 Using the Work of an Expert
29. 700 The Independent Auditor’s Report on 28 The Auditor’s Report on
a Complete Set of General Purpose Financial Statements
Financial Statements
30. 701 Modifications to the Independent The Board has already undertaken
Auditor’s Report the revision of AAS 28.
31. 710 Comparatives 25 Comparatives
32. 720 Other Information in Documents The Board has decided to come out
Containing Audited Financial with the Guidance Note
Statements corresponding to ISA 720 initially.
33. 800 The Auditor’s Report on Special Guidance Note on Audit
Purpose Audit Engagements Reports and Certificates for
Special Purposes
The Board has already undertaken a
project to prepare an AAS
corresponding to ISA 800.
Standards on Review Engagements
ISRE AAS
Title of the ISRE Title of the AAS
No. No.
34. 2400 Engagements to Review Financial 33 Engagements to Review
Statements Financial Statements
35. 2410 Review of Interim Financial The Board has already undertaken a
Information Performed by the project to prepare an AAS
Independent Auditor of the Entity corresponding to ISRE 2410.
Standards on Assurance Engagements
ISAE AAS
Title of the ISAE Title of the AAS
No. No.
36. 3000 Assurance Engagements Other than The Board is likely to consider the
Audits or Reviews of Historical need to issue the AAS
Financial Information corresponding to ISAE 3000
shortly.
37. 3400 The Examination of Prospective 35 The Examination of Prospective
Financial Information Financial Information

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