Basis for Conclusions: ISA 700, Forming an Opinion and Reporting on Financial Statements Feb 28, 2009 IAASB English
Basis for Conclusions: ISA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Nov 30, 2006 IAASB English
Basis for Conclusions: ISA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements This ISA deals with the auditor's responsibilities relating to fraud in an audit of financial statements. Specifically, it expands on how ISA 315 and ISA 330 are to be applied in relation to risks of material misstatement due to fraud. Nov 30, 2006 IAASB English
Basis for Conclusions:ISAE 3402, Assurance Reports on Controls at a Service Organization Nov 30, 2009 IAASB English
Basis for Conclusions: Close Off Documents of ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report and ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report Jun 30, 2007 IAASB English
Basis for Conclusions: Close Off Document of ISA 800 (Revised), Special Considerations - Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Jun 30, 2007 IAASB English
Basis for Conclusions: Close Off Document-ISA 805 (Revised), Engagements to Report on Summary Financial Statements Jun 30, 2007 IAASB English
Basis for Conclusions: ISA 260, Communication with Those Charged with Governance Nov 30, 2007 IAASB English
