Danh sách các Chuẩn mực kiểm toán quốc tế mới nhất (2016 – 2017)

Tôi xin gửi anh em danh sách và link download (ở cuối bài viết) các Chuẩn mực Kiểm toán quốc tế (ISA) mới nhất của IAASB. Tài liệu gồm có 3 tập Handbook 2016-2017 Edition mới nhất với một số điểm cập nhật so với phiên bản 2015 như:
– Bản sửa đổi của các Chuẩn mực đầu 800 liên quan đến Báo cáo kiểm toán.
– ISA 250 sửa đổi có hiệu lực cho kỳ kiểm toán bắt đầu sau ngày 15/12/2017.

INTERNATIONAL STANDARDS ON QUALITY CONTROL

ISQC 1 – Quality Control for Firms that Perform Audits and Reviews of Financial Statements and Other Assurance and Related Services Engagements

AUDITS OF HISTORICAL FINANCIAL INFORMATION

200 – 299 GENERAL PRINCIPLES AND 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 220 – Quality Control for an Audit of Financial Statements

ISA 230 – Audit Documentation

ISA 240 – The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements

ISA 260 (Revised) – Communication with Those Charged with Governance

ISA 265 – Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

300 – 499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS

ISA 300 – Planning an Audit of Financial Statements

ISA 315 (Revised) – Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

ISA 320 – Materiality in Planning and Performing an Audit

ISA 330 – The Auditor’s Responses to Accessed Risks

ISA 402 – Audit Considerations Relating to an Entity Using a Service Organization

ISA 450 – Evaluation of Misstatements Identified during the Audit

500 – 599 AUDIT EVIDENCE

ISA 500 – Audit Evidence

ISA 501 – Audit Evidence – Specific Considerations for Selected Items

ISA 505 – External Confirmations

ISA 510 – Initial Audit Engagements – Opening Balances

ISA 520 – Analytical Procedures

ISA 530 – Audit Sampling

ISA 540 – Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

ISA 550 – Related Parties

ISA 560 – Subsequent Events

ISA 570 (Revised) – Going Concern

ISA 580 – Written Representations

600 – 699 USING THE WORK OF OTHERS

ISA 600 – Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

ISA 610 (Revised 2013) – Using the Work of Internal Auditors

ISA 620 – Using the Work of an Auditor’s Expert

700 – 799 AUDIT CONCLUSIONS AND REPORTING

ISA 700 (Revised) – Forming an Opinion and Reporting on Financial Statements

ISA 701 – Communicating Key Audit Matters in the Independent Auditor’s Report

ISA 705 (Revised) – Modifications to the Opinion in the Independent Auditor’s Report

ISA 706 (Revised) – 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

800 – 899 SPECIALIZED AREAS

ISA 800 (Revised) – Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

ISA 805 (Revised) – Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

ISA 810 (Revised) – Engagements to Report on Summary Financial Statements

INTERNATIONAL AUDITING PRACTICE NOTES

IAPN 1000 – Special Considerations in Auditing Financial Instruments

AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION

2000 – 2699 INTERNATIONAL STANDARDS ON REVIEW ENGAGEMENTS

ISRE 2400 (Revised) – Engagements to Review Historical Financial Statements

ISRE 2410 – Review of Interim Financial Information Performed by the Independent Auditor of the Entity

ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION

3000 – 3699 INTERNATIONAL STANDARDS ON ASSURANCE ENGAGEMENTS

3000 – 3399 APPLICABLE TO ALL ASSURANCE ENGAGEMENTS

ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information

3400 – 3699 SUBJECT SPECIFIC STANDARDS

ISAE 3400 – The Examination of Prospective Financial Information (Previously ISA 810)

ISAE 3402 – Assurance Reports on Controls at a Service Organization

ISAE 3410 – Assurance Engagements on Greenhouse Gas Statements

ISAE 3420 – Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

RELATED SERVICES

4000 – 4699 INTERNATIONAL STANDARDS ON RELATED SERVICES

ISRS 4400 – Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (Previously ISA 920)

ISRS 4410 (Revised) – Compilation Engagements

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