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

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

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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

Để download, xin vui lòng bấm vào link dưới đây:

Link download:
https://kiemtoan.info/file/isa-2017/

2 bình luận

songanh 28/05/2020 - 14:36

Dear các anh chị,
Mình muốn liên hệ công ty nào tại Việt Nam có thực hiện dịch vụ cấp chứng chỉ ISAE 3402 không ạ? Nếu có, vui lòng giới thiệu giúp mình nhé!
Cảm ơn anh/chị
Song Anh

Cương Trần 29/05/2020 - 11:00
Posted by: @songanh

Dear các anh chị,

Mình muốn liên hệ công ty nào tại Việt Nam có thực hiện dịch vụ cấp chứng chỉ ISAE 3402 không ạ? Nếu có, vui lòng giới thiệu giúp mình nhé!

Cảm ơn anh/chị

Song Anh

Chứng chỉ ISAE 3402 mới lần đầu được nghe. Không biết bạn có thông tin gì cụ thể hơn không?

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