Adoption Status of International Standards on Auditing (ISA)
by ICAB as Bangladesh Standards on Auditing (ISA)
NB:All of the following Standards, Practice Statements and Pronouncements are currently effective.
|
ISA
|
Present Title
|
| 200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing |
| 210 | Agreeing the Terms of Audit Engagements |
| 220 | Quality Control for an Audit of Financial Statements |
| 230 | Audit Documentation |
| 240 | The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements |
| 250 | Consideration of Laws and Regulations in an Audit of Financial Statements |
| 260 | Communication with Those Charged with Governance |
| 265 | Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
| 300 | Planning an Audit of Financial Statements |
| 315 | Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment |
| 320 | Materiality in Planning and Performing an Audit |
| 330 | The Auditor’s Responses to Assessed Risks |
| 402 | Audit Considerations Relating to an Entity Using a Service Organization |
| 450 | Evaluation of Misstatements Identified during the Audit |
| 500 | Audit Evidence |
| 501 | Audit Evidence—Specific Considerations for Selected Items |
| 505 | External Confirmations |
| 510 | Initial Audit Engagements—Opening Balances |
| 520 | Analytical Procedures |
| 530 | Audit Sampling |
| 540 | Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures |
| 550 | Related Parties |
| 560 | Subsequent Events |
| 570 | Going Concern |
| 580 | Written Representations |
| 600 | Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) |
| 610 | Using the Work of Internal Auditors |
| 620 | Using the Work of an Auditor’s Expert |
| 700 | Forming an Opinion and Reporting on Financial Statements |
| 701 | Communicating Key Audit Matters in the Independent Auditor’s Report |
| 705 | Modifications to the Opinion in the Independent Auditor’s Report |
| 706 | Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report |
| 710 | Comparative Information—Corresponding Figures and Comparative Financial Statements |
| 720 | The Auditor’s Responsibilities Relating to Other Information |
| 800 | Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks |
| 805 | Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement |
| 810 | Engagements to Report on Summary Financial Statements |
Source ICAB Website