1. Nature, objective and scope of Audit
SA 200 - Overall objectives of the independent auditor & the conduct of an audit in accordance with standards on auditing
2. Audit strategy, audit planning & audit programme
SA 300 - Planning an audit of financial statements
3. Risk assessment & internal control
SA 315 - Identifying & assessing the risk of material misstatement through understanding entity and its environment
SA 320 - Materiality in planning & performing an audit
SA 330 - The auditor's responses to assessed risks
4. Audit Evidence
SA 500 - Audit Evidence
SA 501 - Audit Evidence - Specific conditions for selected items
SA 505 - External Confirmations
SA 510 - Initial Audit Engagements - opening balances
SA 520 - Analytical Procedures
SA 530 - Audit Sampling
SA 550 - Related parties
SA 610 - Using the work of Internal Auditors
6. Audit Documentation
SA 230 - Audit Documentation
8. Audit Report
SA 299 - Joint Audit of Financial Statements
SA 600 - Using the work of another Auditor
SA 700 (Revised) - Forming an opinion and reporting on Financial statements
SA 701 - Communicating key Audit Matters in the Independent Auditor's report
SA 705 - Modifications to the opinion in the Independent Auditor's report
SA 706 - Emphasis of Matter paragraphs & other matter paragraphs in the Independent Auditor's Report
SA 710 - Comparative Information - Corresponding figures & comparative financial statements
9. Completion & review
SA 260 - Communication with those charged with governance
SA 265 - Communicating deficiencies in Internal control to those charged with governance & management
SA 450 - Evaluation of misstatements identified during the audit
SA 560 - Subsequent events
SA 570 - Going concern
SA 580 - Written representations
10. Audit Of Banks
SA 210 - Agreeing the terms of Audit Engagement
SA 220 - Quality control for Audit Work
SA 240 - The Auditor's Responsibilities relating to fraud in an Audit of Financial Statements.
SA 250 - Consideration of Laws & Regulations in an Audit of Financial Statements
11. Ethics and Terms of Audit Engagements
SA 210 - Agreeing the terms of the audit engagements
SQC 1 - Quality control for firms that perform audits and reviews of historical financial information, and other assurance and related services engagements.
