Samenvatting Dissertation

August 2012

Monetary Reporting Center

Substantive Distinctions Between the International Standards on Auditing and Generally Accepted Auditing Standards 200–299 ISA two hundred ISA 210 ISA 220 ISA 230 ISA 240 ISA two hundred and fifty ISA 260 ISA 265 300–499 ISA 300 ISA 315 ISA 320 ISA 330 ISA 402 ISA 450 500-599 ISA five-hundred 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 with the Independent Auditor and the Perform of an Audit in Accordance with International Standards about Auditing Agreeing the Conditions of Examine Engagements Quality Control for an Examine of Financial Transactions Audit Documentation The Auditor's Responsibilities Associated with Fraud within an Audit of Financial Statements Thought of Regulations in an Taxation of Financial Transactions Communication with Those Incurred with Governance Communicating Deficiencies in Internal Control to Those Billed with Governance and Supervision RISK ASSESSMENT AND RESPONSE TO ASSESSED DANGERS Planning a great Audit of Financial Statements Discovering and Assessing the Risks of fabric Misstatement through Understanding the Entity and Its Environment Materiality in Planning and Performing a great Audit The Auditor's Replies to Examined Risks Examine Considerations Concerning an Business Using a Assistance Organization Analysis of Misstatements Identified through the Audit EXAMINE EVIDENCE Examine Evidence Review Evidence—Specific Concerns for Picked Items Exterior Confirmations Primary Audit Engagements—Opening Balances Conditional Procedures Taxation Sampling Auditing Accounting Estimates, Including Good Value Accounting Estimates, and Related Disclosures Related Celebrations Subsequent Incidents Going Matter (Not Converged)†Written Representations USING THE FUNCTION OF OTHERS Special Considerations—Audits of Group Economical Statements (Including the Work of Component Auditors) Using the Job of Interior Auditors (ofcourse not Converged) ‡ Using the Job of an Auditor's Expert

aicpa. org/FRC

700-799 ISA 700 ISA 705 ISA 706 ISA 710 ISA 720 800-899 ISA 800 ISA 805 ISA 810 вЂ

AUDIT CONCLUSIONS AND REVEALING Forming an Opinion and Credit reporting on Economic Statements Adjustments to the Judgment in the Independent Auditor's Report Emphasis of Matter Paragraphs and Other Subject Paragraphs inside the Independent Auditor's Report Comparative Information—Corresponding Numbers and Relative Financial Statements The Auditor's Responsibilities In relation to Other Information in Documents Made up of Audited Monetary Statements PARTICULAR AREAS Unique Considerations—Audits of economic Statements Prepared in Accordance with Exceptional Purpose Frames Special Considerations—Audits of Solitary Financial Claims and Specific Elements, Accounts or Components of a Financial Declaration Engagements to Report about Summary Monetary Statements

Statement on Auditing Standards (SAS) No . 126, The Auditor's Consideration of the Entity's Capacity to Continue being a Going Concern (Redrafted), redrafts AU section 341 so that it is like format of the other clarified Fermetures (SAS Em. 122–125) which were issued. OBSTACLE No . 126 has been a part of section 570, as chosen by BARRIERE No . 122, Statements on Auditing Requirements: Clarification and Recodification. The ASB chose to delay convergence of section 570 with ISA 570, Going Concern, however , pending the FASB's anticipated progress accounting guidance addressing going concern. OBSTACLE No . 66, The Auditor's Consideration in the Internal Audit Function in an Audit of economic Statements, is currently effective and codified because AU section 322. OBSTACLE No . 65 has been incorporated into section 610, as selected by SAS No . 122, Statements about Auditing Standards: Clarification and Recodification, and will also be superseded launched redrafted for clarity and convergence with International Standard on Auditing 610 (Revised), Using the Function of Inner Auditors, within the Clarification and...