International standard of

Auditing (ISAs)
(200299) GENERAL PRINCIPLES AND
RESPONSIBILITIES
ISA 200- Overall Objectives of the Independent Auditor and the
Conduct of an Audit in Accordance with International Standards on
Auditing
ISA 210- Agreeing the Terms of Audit Engagements
ISA 220- Quality Control for an Audit of Financial Statements
ISA 230- Audit Documentation
ISA 240- The Auditor's Responsibilities Relating to Fraud in an Audit of
Financial Statements
ISA 250- Consideration of Laws and Regulations in an Audit of Financial
Statements
ISA 260- Communication with Those Charged with Governance
ISA 265- Communicating Deficiencies in Internal Control to Those
Charged with Governance and Management

(300499) RISK ASSESSMENT AND RESPONSE TO

ASSESSED RISKS
ISA 300- Planning an Audit of Financial Statements
ISA 315- Identifying and Assessing the Risks of Material Misstatement
through Understanding the Entity and Its Environment
ISA 320- Materiality in Planning and Performing an Audit
ISA 330- The Auditors Responses to Assessed Risks
ISA 402- Audit Considerations Relating to an Entity Using a Service
Organization
ISA 450- Evaluation of Misstatements Identified during the Audit

(500599) AUDIT EVIDENCE

ISA
ISA
ISA
ISA
ISA
ISA

500501505510520530-

Audit Evidence
Audit EvidenceSpecific Considerations for Selected Items
External Confirmations
Initial Audit EngagementsOpening Balances
Analytical Procedures
Audit Sampling

 ISA 540- Auditing Accounting Estimates, Including Fair Value

Accounting Estimates, and Related Disclosures
ISA 550- Related Parties
ISA 560- Subsequent Events
ISA 570- Going Concern
ISA 580- Written Representations

(600699) USING THE WORK OF OTHERS

ISA 600- Special ConsiderationsAudits of Group Financial Statements
(Including the Work of Component Auditors)
ISA 610- Using the Work of Internal Auditors
ISA 620- Using the Work of an Auditors Expert

700799 AUDIT CONCLUSIONS AND REPORTING

ISA 700- Forming an Opinion and Reporting on Financial Statements
ISA 705- Modifications to the Opinion in the Independent Auditors
Report
ISA 706- Emphasis of Matter Paragraphs and Other Matter Paragraphs
in the Independent Auditors Report
ISA 710- Comparative InformationCorresponding Figures and
Comparative Financial Statements
ISA 720- The Auditors Responsibilities Relating to Other Information in
Documents Containing Audited Financial Statements

800899 SPECIALIZED AREAS

ISA 800- Special ConsiderationsAudits of Financial Statements
Prepared in Accordance with Special Purpose Frameworks
ISA 805- Special ConsiderationsAudits of Single Financial Statements
and Specific Elements, Accounts or Items of a Financial Statement
ISA 810- Engagements to Report on Summary Financial Statements

Bangladesh Standards on
Auditing (BSA)
The Institute of Chartered Accountants of Bangladesh (ICAB) adopted 35
International Standards on Auditing issued by International Federation of
Accountants (IFAC) as Bangladesh Standards on Auditing at 30 August 2004.

 Current Status of Adoption of ISA BSA 200- Objective and General Principles Governing and Audit of
Financial Statements
BSA 210- Terms of Audit Engagements
BSA 220- Quality Control for Audits of Historical Finance Information
BSA 230- Audit Documentation
BSA 240- The Auditor's Responsibility to Consider Fraud in an Audit of
Financial Statements
BSA 250- Consideration of Laws and Regulations in an Audit of
Financial Statements
BSA 260- Communications of Audit Matters with Those Charged with
Governance
BSA 300- Planning an Audit of Financial Statements
BSA 315- Understanding the Entity and Its Environment and Assessing
the Risks of Material Misstatement
BSA 320- Audit materiality
BSA 330- The Auditor's Procedures in Response to Assessed Risks
BSA 402- Audit Considerations Relating to Entities Using Service
Organization
BSA 500- Audit Evidence
BSA 501- Audit Evidence-Additional Considerations for Specific items
BSA 505- External Confirmations
BSA 510- Initial Engagements-Opening Balances
BSA 520- Analytical Procedures
BSA 530- Audit Sampling and Other Means of Testing
BSA 540- Audit of Accounting Estimates
BSA 545- Auditing Fair Value Measurements and Disclosures
BSA 550- Related Parties
BSA 560- Subsequent Events
BSA 570- Going Concern
BSA 580- Management Representations
BSA 600- Using the Work of Another Auditor
BSA 610- Considering the Work of Internal Auditing
BSA 620- Using the Work of an Expert
BSA 700- The Independent Auditor's Report on Complete Set of
General Purpose Financial Statements
BSA 710- Comparatives
BSA 720- Other Information in Documents Containing Audited Financial
Statements
BSA 800- The Auditor's Report on Special Purpose Audit Engagements

 BSA 1000- Inter-Bank Confirmation Procedures

BSA 1004- The Relationship Between Bank Supervisions and Banks'
External Auditors
BSA 1005- The Special Considerations in the Audit of Small Entities
BSA 1014- Reporting by Auditors on Compliance with International
Financial Reporting Standards

By what procedure The Institute of Chartered Accountants

of Bangladesh (ICAB) adopted International Standards on
Auditing issued by International Federation of
Accountants (IFAC)?
Ans)-