BSAs

200–299 GENERAL PRINCIPLES AND RESPONSIBILITIES

BSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
BSA 210, Agreeing the Terms of Audit Engagements
BSA 220, Quality Control for an Audit of Financial Statements
BSA 230, Audit Documentation
BSA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
BSA 250, Consideration of Laws and Regulations in an Audit of Financial Statements
BSA 260, Communication with Those Charged with Governance
BSA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

300–499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS

BSA 300, Planning an Audit of Financial Statements
BSA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
BSA 320, Materiality in Planning and Performing an Audit
BSA 330, The Auditor’s Responses to Assessed Risks
BSA 402, Audit Considerations Relating to an Entity Using a Service Organization
BSA 450, Evaluation of Misstatements Identified during the Audit
AL STANDARDS ON AUDITING AND QUALITY CONTROL PART I

500–599 AUDIT EVIDENCE

BSA 500, Audit Evidence
BSA 501, Audit Evidence—Specific Considerations for Selected Items
BSA 505, External Confirmations
BSA 510, Initial Audit Engagements—Opening Balances
BSA 520, Analytical Procedures
BSA 530, Audit Sampling
BSA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
BSA 550, Related Parties
BSA 560, Subsequent Events
BSA 570, Going Concern
BSA 580, Written Representations

600–699 USING THEWORK OF OTHERS

BSA 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
BSA 610, Using the Work of Internal Auditors
BSA 620, Using the Work of an Auditor’s Expert

700–799 AUDIT CONCLUSIONS AND REPORTING

BSA 700, Forming an Opinion and Reporting on Financial Statements
BSA 705, Modifications to the Opinion in the Independent Auditor’s Report
BSA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
BSA 710, Comparative Information—Corresponding Figures and Comparative Financial Statements
BSA 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

800–899 SPECIALIZED AREAS

BSA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
BSA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
BSA 810, Engagements to Report on Summary Financial Statements