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EXAMINABLE DOCUMENTS JUNE 2009 AND DECEMBER 2009 AUDIT INTERNATIONAL Knowledge of new examinable regulations issued by 30th September will be examinable in examination sessions being held in the following calendar year. Documents may be examinable even if the effective date is in the future. This means that all regulations issued by 30th September 2008 will be examinable in the June and December2009 examinations. The study guide offers more detailed guidance on the depth and level at which the examinable documents should be examined. The study guide should therefore be read in conjunction with the examinable documents list. Accounting Standards Paper F8 Audit and Assurance The accounting knowledge that is assumed for Paper F8 is the same as that examined in Paper F3. Therefore,candidates studying for Paper F8 should refer to the Accounting Standards listed under Paper F3. Paper P7 Advanced Audit and Assurance The accounting knowledge that is assumed for Paper P7 is the same as that examined in Paper P2. Therefore, candidates studying for Paper P7 should refer to the Accounting Standards listed under Paper P2. N.B. P7 will only expect knowledge of accounting standards andfinancial reporting standards from Paper P2. Knowledge of exposure drafts and discussion papers will not be expected. Title International Standards on Auditing (ISAs) Glossary of Terms International Framework for Assurance Assignments Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Objective and General Principles Governing an Audit ofFinancial Statements Terms of Audit Engagements Quality Control for Audits of Historical Financial Information (Redrafted) Audit Documentation (Redrafted) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (Redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements (Revised and Redrafted) Communication with Those Charged with Governance(Redrafted) Planning an Audit of Financial Statements (Redrafted) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment Audit Materiality (Redrafted) The Auditor’s Responses to Assessed Risks F8 P7

ISA 200 ISA 210 ISA 220 ISA 230 ISA 240 ISA 250 ISA 260 ISA 300 ISA 315 ISA 320 ISA 330

ISA 402 ISA 500 ISA 501 ISA 505 ISA 510 ISA 520 ISA530 ISA 540 ISA 545 ISA 550 ISA 560 ISA 570 ISA 580 ISA 600 ISA 610 ISA 620 ISA 700 ISA 701 ISA 710 ISA 720 ISA 800 IAPS 1000 IAPS 1010 IAPS 1013 IAPS 1014 ISAE 3000 ISAE 3400 ISQC 1

ISR 4400 ISR 4410 ISRE 2400 ISRE 2410

Title Audit Considerations Relating to Entities Using Service Organisations Audit Evidence Audit Evidence – Additional Considerations for Specific Items ExternalConfirmations (Redrafted) Audit Engagements – Opening Balances Analytical Procedures Audit Sampling and Other Means of Testing (Revised and Redrafted) Auditing Accounting Estimates, Including Fair Value Estimates and Related Disclosures Auditing Fair Value Measurements and Disclosures (Revised and Redrafted) Related Parties (Redrafted) Subsequent Events (Redrafted) Going Concern (Revised and Redrafted)Written Representations (Revised and Redrafted) Special Considerations - Audits of Group Financial Statement (Including the Work of Component Auditors) Considering the Work of Internal Auditing Using the Work of an Expert The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements Modifications to the Independent Auditor’s Report Comparatives (Redrafted) The Auditor’sResponsibility in Relation to Other Information in Documents Containing Audited Financial Statements The Auditor’s Report on Special Purpose Audit Engagements International Auditing Practice Statements (IAPSs) Inter-bank Confirmation Procedures The Consideration of Environmental Matters in the Audit of Financial Statements Electronic Commerce: Effect on the Audit of Financial Statements Reporting...