ACCA F8 ISAs

Objective and General Principles Governing an Audit of Financial Statements

Terms of Audit Engagements

Quality Control for Audits of Historical Financial Information

Documentation

The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements

Consideration of Laws and Regulations in an Audit of Financial Statements

Communication of Audit Matters with Those Charged with Governance

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

Planning an Audit of Financial Statements

Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement

Audit Materiality

The Auditor's Procedures in Response to Assessed Risks

Audit Considerations Relating to Entities Using Service Organisations

Evaluation of Misstatements Identified during the Audit

Audit Evidence

Audit Evidence - Additional Considerations for Specific Items

External Confirmations

Initial Engagements - Opening Balances

Analytical Procedures

Audit Sampling and Other Means of Testing

Audit of Accounting Estimates

Related parties

Subsequent Events

Going Concern

Management Representations

Using the Work of Another Auditor

Considering the Work of Internal Auditing

Using the Work of an Expert

Forming an Opinion and Reporting on Financial Statements

Modifications to the Opinion in the Independent Auditor's Report

Emphasis of Matter Paragraph and Other Matter Paragraphs in the Independent Auditor's Report

Comparatives

Other Information in Documents Containing Audited Financial Statements

Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Auditing Fair Value Measurements and Disclosures

ISA 200 Objective and General Principles Governing an Audit of Financial Statements
ISA 210 Terms of Audit Engagements
ISA 220 Quality Control for Audits of Historical Financial Information
ISA 230 Documentation
ISA 240 The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
ISA 260 Communication of Audit Matters with Those Charged with Governance
ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

ISA 300 Planning an Audit of Financial Statements
ISA 315 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement
ISA 320 Audit Materiality
ISA 330 The Auditor's Procedures in Response to Assessed Risks

ISA 402 Audit Considerations Relating to Entities Using Service Organisations
ISA 450 Evaluation of Misstatements Identified during the Audit

ISA 500 Audit Evidence
ISA 501 Audit Evidence - Additional Considerations for Specific Items
ISA 505 External Confirmations
ISA 510 Initial Engagements - Opening Balances
ISA 520 Analytical Procedures
ISA 530 Audit Sampling and Other Means of Testing
ISA 540 Audit of Accounting Estimates
ISA 550 Related Parties
ISA 560 Subsequent Events
ISA 570 Going Concern
ISA 580 Management Representations

ISA 600 Using the Work of Another Auditor
ISA 610 Considering the Work of Internal Auditing
ISA 620 Using the Work of an Expert

ISA 700 Forming an Opinion and Reporting on Financial Statements
ISA 705 Modifications to the Opinion in the Independent Auditor's Report
ISA 706 Emphasis of Matter Paragraph and Other Matter Paragraphs in the Independent Auditor's Report
ISA 710 Comparatives
ISA 720 Other Information in Documents Containing Audited Financial Statements

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