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5.1
( 2005 .)[]
International Standards on Quality Con- trol (ISQCs) | () | ||
1 | Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements | , - | . 15 2005 . |
Framework | |||
International Framework for Assurance Engagements | - , | . 1 2005 . | |
Audits and reviews of historical financial information | - | ||
100999 International Standards on Auditing (ISAs) | 100999 () | ||
Framework of International Standards on Auditing | 2004 . - , | ||
Objective and General Principles Gov- erning an Audit of Financial Statements | , - | 15 2004 . - [7, . 154158] 315 330 - 500, - , - 31 2006 . ( 700) |
5.1
Terms of Audit Engagements | 15 2004 . , 315 330 500 700 | ||
Quality Control for Audit Work | 15 2005 . | ||
220R | Quality Control for Audits of Historical Financial Information | 15 2005 . 220 2001 . [7, . 167189] | |
Documentation | 15 2004 . , 315 330 500 | ||
The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements | 15 2004 . 240 2001 . [7, . 195231] | ||
The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements | 15 2004 . 240 2001 . [7, . 195-231] | ||
Consideration of Laws and Regulations in an Audit of Financial Statements | 15 2004 . , 315 330 500 | ||
Communications of Audit Matters with Those Charged with Governance | 15 2004 . , 315 330 240 500 | ||
Planning an Audit of Financial Statements | 15 2004 . 300 2001 . [7, . 260263] |
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5.1 | |||
Knowledge of the Business | 2004 . 315, 330 500 | ||
Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement | . 15 2004 . | ||
Audit Materiality | 15 2004 . , 315 330 240 500 | ||
The Auditor's Procedures in Response to Assessed Risks | , | . 15 2004 . | |
Risk Assessments and Internal Control | 2004 . 315, 330 500 | ||
Auditing in a Computer Information Systems Environment | 2004 . 315, 330 500 | ||
Audit Considerations Relating to Entities Using Service Organizations | , | 15 2004 . , 315 330 500 | |
Audit Evidence | 15 2004 . 500 2001 . [7, . 306-312] | ||
Audit EvidenceAdditional Considerations for Specific Items | 15 2004 . , 315 330 500 |
5.1
External Confirmations | 15 2004 . , 315 330 500 | ||
Initial EngagementsOpening Balances | 15 2004 . , 315 330 500 | ||
Analytical Procedures | 15 2004 . , 315 330 500 | ||
Audit Sampling and Other Means of Testing | 15 2004 . , 315 330 500 | ||
Audit of Accounting Estimates | 15 2004 . , 315 330 500 | ||
Auditing Fair Value Measurements and Disclosures | 15 2004 . 2001 ., , 315 330 500 | ||
Related Parties | 15 2004 . , 315 330 500 | ||
Subsequent Events | 15 2004 . , 315 330 500, , 31 2006 . ( 700) |
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5.1
Going Concern | 15 2004 . , 315 330 500 | ||
Management Representations | 15 2004 . , 315 330 240 500 | ||
Using the Work of Another Auditor | 7, . 405-409] | ||
Considering the Work of Internal Auditing | 15 2004 . , 315 330 500 | ||
Using the Work of an Expert | 15 2004 . , 315 330 500, , 15 2005 . ( 200 1) | ||
The Auditor's Report on Financial Statements | () | 2001 . [7, . 420434], 700R | |
700R | The Independent Auditor's Report on a Complete Set of General Purpose Finan cial Statements | () | 31 2006 . 700 |
Modifications to the Independent Auditor's Report | () | . 31 2006 . |
5.1
Comparatives | 15 2004 . , 315 330 500 | ||
Other Information in Documents Containing Audited Financial Statements | , | 15 2004 . , 315 330 500 | |
The Auditor's Report on Special Purpose Audit Engagements | () | 31 2006 . , 700 | |
10001100 International Auditing Practice Statements (lAPSs) | 10001100 () | ||
Inter-Bank Confirmation Procedures | [7, . 540547] | ||
IT Environments Stand-alone Personal Computers | 2004 . | ||
IT Environments On-line Computer Systems | 2004 . | ||
IT Environments Database Systems | 2004 . | ||
The Relationship Between Banking Supervisors and Banks' External Auditors | [7, . 583-602) | ||
The Special Considerations in the Audit of Small Entities | [7, . 603634]. 2003 . () . , |
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Audits of Financial Statements of Banks | [7, . 635-704] | ||
Communications with Management | 2001 . | ||
Risk Assessment and Internal Control CIS Characteristics and Considerations | ** | 2004 . 315, 330 500 | |
Computer-assisted Audit Techniques | 2004 . | ||
The Consideration of Environmental Matters in the Audit of Financial Statements | [7, . 726-752] | ||
Implication for management and Auditors of the Year 2000 Issue | 2000 . | 2001 . | |
Auditing Derivative Financial Instruments | [7, . 753-801] | ||
Electronic Commerce Effect on the Audit of Financial Statements | 2001 . | ||
Reporting by Auditors on Compliance with International Financial Reporting Standards | 2001 . | ||
20002699 International Standards on Review Engagements (ISREs) | 20002699 | ||
Engagements to Review Financial Statements | , 910 [7, . 497-519] |
5.1
5.1
Assurance en-gagements other than audits or reviews of histori-gal financial information | , , , | ||
30003699 International Standards on Assurance Engagements (ISAEs) | 30003699 , | ||
3000R | Assurance Engagements Other than Audits or Reviews of Historical Financial Information | , , , | 100 [7, . 114146] |
The Examination of Prospective Financial Information | , 810 [7, . 486496] | ||
Related services | |||
40004699 International Standards on Related Services (ISRSs) | 40004699 | ||
Engagements to Perform Agreed-upon Procedures Regarding Financial Information | , 920 [7, . 520-529] | ||
Engagements to Compile Financial Information | , 930 [7, . 530-539] | ||