Professional Documents
Culture Documents
International Standards On Auditing
International Standards On Auditing
Tanggungjawab (responsibilities)
ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with International Standards on Auditing
ISA 210 Agreeing the Terms of Audit Engagements
ISA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor's Report
ISA 710 Comparative Information - Corresponding Figures and Comparative
Financial Statements
ISA 720 The Auditor's Responsibilities Relating to Other Information in Documents
Containing Audited Financial Statements
· IAPS 1004 The relationship between banking supervisors and banks’ external auditors
· ISRE 2410 Review of interim financial information performed by the independent auditor of the
entity
· ISAE 3000 Assurance engagements other than audits or reviews of historical financial information
· ISAE 3400 The examination of prospective financial information