List of International Standards on Auditing (2022 Update)

List of International Standards on Auditing:

Currently, International Standards on Auditing have 36 and 1 Quality Control Standard:

  1. ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing 
  2. ISA 210: Agreeing the Terms of Audit Engagements 
  3. ISA 220: Quality Control for an Audit of Financial Statements
  4. ISA 230: Audit Documentation
  5. ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  6. ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements
  7. ISA 260: Communication with Those Charged with Governance 
  8. ISA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  9. ISA 300: Planning an Audit of Financial Statements 
  10. ISA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
  11. ISA 320: Materiality in Planning and Performing an Audit 
  12. ISA 330: The Auditor’s Responses to Assessed Risks
  13. ISA 402: Audit Considerations Relating to an Entity Using a Service Organization
  14. ISA 450: Evaluation of Misstatements Identified during the Audit
  15. ISA 500: Audit Evidence
  16. ISA 501: Audit Evidence-Specific Considerations for Selected Items
  17. ISA 505: External Confirmations
  18. ISA 510: Initial Audit Engagements-Opening Balances
  19. ISA 520: Analytical Procedures
  20. ISA 530: Audit Sampling
  21. ISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  22. ISA 550: Related Parties 
  23. ISA 560: Subsequent Events 
  24. ISA 570: Going Concern
  25. ISA 580: Written Representations
  26. ISA 600: Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 
  27. ISA 610: Using the Work of Internal Auditors
  28. ISA 620: Using the Work of an Auditor’s Expert
  29. ISA 700: Forming an Opinion and Reporting on Financial Statements 
  30. ISA 705: Modifications to the Opinion in the Independent Auditor’s Report
  31. ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 
  32. ISA 710: Comparative Information-Corresponding Figures and Comparative Financial Statements
  33. ISA 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
  34. ISA 800: Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  35. ISA 805: Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 
  36. ISA 810: Engagements to Report on Summary Financial Statements
  37. International Standard on Quality Control (ISQC) 1, Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements