SA Standards Title ISSAI Standards Title
Overall Objectives of the Independent Auditor and the
ISA ISSAI Fundamental Principles of
Conduct of an Audit in Accordance with International
200 100 Public-Sector Auditing
Standards on Auditing
ISA Agreeing the Terms of Audit ISSAI Fundamental Principles of Financial
210 Engagements 200 Auditing
ISA Quality Control for an Audit of ISSAI Quality Control for an Audit of
220 Financial Statements 1220 Financial Statements
ISA 230 Audit Documentation ISSAI 1230 Audit Documentation
The Auditor’s Responsibilities Relating The Auditor’s Responsibilities Relating
ISA ISSAI
to Fraud in an Audit of Financial to Fraud in an Audit of Financial
240 1240
Statements Statements
ISA Consideration of Laws and Regulations ISSAI Consideration of Laws and Regulations
250 in an Audit of Financial Statements 1250 in an Audit of Financial Statements
ISA Communication with Those Charged ISSAI Communication with Those Charged
260 with Governance 1260 with Governance
Planning an Audit of Financial ISSAI Planning an Audit of Financial
ISA 300
Statements 1300 Statements
Identifying and Assessing the Risks of Identifying and Assessing the Risks of
ISA Material Misstatement Through ISSAI Material Misstatement Through
315 Understanding the Entity and Its 1315 Understanding the Entity and Its
Environment Environment
ISA Materiality in Planning and Performing ISSAI Materiality in Planning and Performing
320 an Audit 1320 an Audit
ISA The Auditor’s Responses to Assessed ISSAI The Auditor’s Responses to Assessed
330 Risks 1330 Risks
ISA 500 Audit Evidence ISSAI 1500 Audit Evidence
ISA Initial Audit Engagements—Opening ISSAI Initial Audit Engagements—Opening
510 Balances 1510 Balances
ISA 520 Analytical Procedures ISSAI 1520 Analytical Procedures
ISA 530 Audit Sampling ISSAI 1530 Audit Sampling
Auditing Accounting Estimates, Auditing Accounting Estimates,
ISA ISSAI
Including Fair Value Accounting Including Fair Value Accounting
540 1540
Estimates, and Related Disclosures Estimates, and Related Disclosures
ISA 550 Related Parties ISSAI 1550 Related Parties
ISA 560 Subsequent Events ISSAI 1560 Subsequent Events
ISA 570 Going Concern ISSAI 1570 Going Concern
ISA 580 Written Representations ISSAI 1580 Written Representations
Special Considerations—Audits of Group Special Considerations—Audits of Group
ISA ISSAI
Financial Statements (Including the Work Financial Statements (Including the Work
600 1600
of Component Auditors) of Component Auditors)
SA Standards Title CAG Standards / Guidelines Title / Description
Overall Objectives of the Independent Auditor and the
ISA CAG Auditing Basic Principles
Conduct of an Audit in Accordance with International
200 Standards 1 Governing an Audit
Standards on Auditing
ISA 210 Agreeing the Terms of Audit Engagements CAG Auditing Standards 2 Audit Planning
ISA Quality Control for an Audit of Financial CAG Auditing Quality Control for
220 Statements Standards 3 Audits
ISA 230 Audit Documentation CAG Auditing Standards 4 Documentation
ISA The Auditor’s Responsibilities Relating to Fraud CAG Auditing Fraud Considerations
240 in an Audit of Financial Statements Standards 5 in Audit
ISA Consideration of Laws and Regulations in an CAG Auditing Compliance with Laws
250 Audit of Financial Statements Standards 6 and Regulations
ISA Communication with Those Charged CAG Auditing Communication of Audit Matters
260 with Governance Standards 7 with Governance
ISA Planning an Audit of Financial CAG Auditing Audit Planning and
300 Statements Standards 8 Supervision
Identifying and Assessing the Risks of Material
ISA CAG Auditing Risk Assessment and
Misstatement Through Understanding the Entity and
315 Standards 9 Internal Control
Its Environment
ISA Materiality in Planning and CAG Auditing Materiality in Planning and
320 Performing an Audit Standards 10 Performing Audits
ISA The Auditor’s Responses to CAG Auditing Audit Responses to Assessed
330 Assessed Risks Standards 11 Risks
ISA 500 Audit Evidence CAG Auditing Standards 12 Audit Evidence
ISA Initial Audit Engagements— CAG Auditing Initial Engagements and
510 Opening Balances Standards 13 Opening Balances
ISA 520 Analytical Procedures CAG Auditing Standards 14 Analytical Procedures
ISA 530 Audit Sampling CAG Auditing Standards 15 Audit Sampling
Auditing Accounting Estimates, Including Fair Auditing
ISA CAG Auditing
Value Accounting Estimates, and Related Accounting
540 Standards 16
Disclosures Estimates
ISA 550 Related Parties CAG Auditing Standards 17 Related Party Transactions
ISA 560 Subsequent Events CAG Auditing Standards 18 Subsequent Events
ISA 570 Going Concern CAG Auditing Standards 19 Going Concern Considerations
ISA 580 Written Representations CAG Auditing Standards 20 Written Representations
Special Considerations—Audits of Group Financial Group Audits and
ISA CAG Auditing
Statements (Including the Work of Component Use of Other
600 Standards 21
Auditors) Auditors
ISA Using the Work of Internal CAG Auditing Standards Use of Work of Internal
610 Auditors 22 Auditors
Using the Work of an Auditor’s CAG Auditing Standards Use of Experts in
ISA 620
Expert 23 Audit