AUD 610 : References

Below are the download links for references listed in the lesson plan. Please ensure that you have Adobe Reader on any other PDF software in order to access the files.

To download, right-click on the download link, then click “Save Target As”.

TOPIC 1: MIA By-Laws

(Download) MIA By-Laws on Professional Ethics, Conduct and Practice (as at 15 July 2012)

TOPIC 3: Quality Control for Audit of Historical Financial Information

(Download) ISA 220 – Quality Control for an Audit of Financial Statements

(Download) ISQC 1 – Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements

TOPIC 4: Fraud and Error

(Download) ISA 240 – The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

TOPIC 5: Corporate Governance and the External Auditor

(Download) ISA 260 – Communications of Audit Matters with Those Charged with Governance

TOPIC 6: Audit Risk, Materiality and Sampling

(Download) ISA 315 – Identifying and Assessing The Risks of Material Misstatement in The Financial Statements, Through Understanding the Entity and Its Environment

(Download) ISA 320 – Materiality in Planning and Performing An Audit

(Download) ISA 530 – Audit Sampling

TOPIC 10: Reports – Audit and Other Reports

(Download) ISA 700 – Forming an Opinion and Reporting on Financial Statements

(Download) ISA 705 – Modifications to the Opinion in the Independent Auditor’s Report

(Download) ISA 706 – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

TOPIC 11: Group Audit

(Download) ISA 600 – Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

The Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance, and Related Services (MASA) 2008

(Download) Part I

(Download) Part II

MASA 2008 (Part I) contains all reference listed below:

TOPIC 7: Computerized Information System (CIS)
AI 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

TOPIC 9: Completing The Audit
AI 520: Analytical Procedures
AI 570: Going Concern
AI 510: Initial Engagements – Opening Balances
AI 710: Comparatives
AI 540: Audit of Accounting Estimates
AI 580: Management Representations
AI 550: Related Parties
AI 701: Modifications to the Independent Auditor’s Report

TOPIC 12: Using The Work of Others
AI 600: Using the Work of Another Auditor

TOPIC 13: Internal Auditing 
AI 610: Considering the Work of Internal Auditing
AI 620: Using the Work of an Expert

TOPIC 14: Audit Related Services
ISRE 2400: Engagements to Review Financial Statements
ISRE 2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity
ISRS 4400: Engagement s to Perform Agreed-upon Procedures Regarding Financial Information
ISRS 4410: Engagements to Compile Financial Information
ISAE 3400: The Examination of Prospective Financial Information

TOPIC 15: Other Services
ISAE 3000: Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

To get the full list of MIA standards and guidelines, click here.

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