BSA and BAPS

BSA

Present Title

200

Objective and General Principles Governing and Audit of Financial Statements

210

Terms of Audit Engagements

220

Quality Control for Audits of Historical Finance Information

230

Audit Documentation

240

The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements

250

Consideration of Laws and Regulations in an Audit of Financial Statements

260

Communications of Audit Matters with Those Charged with Governance

300

Planning an Audit of Financial Statements

315

Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

320

Audit materiality

330

The Auditor's Procedures in Response to Assessed Risks

402

Audit Considerations Relating to Entities Using Service Organization

500

Audit Evidence

501

Audit Evidence-Additional Considerations for Specific items

505

External Confirmations

510

Initial Engagements-Opening Balances

520

Analytical Procedures

530

Audit Sampling and Other Means of Testing

540

Audit of Accounting Estimates

545

Auditing Fair Value Measurements and Disclosures

550

Related Parties

560

Subsequent Events

570

Going Concern

580

Management Representations

600

Using the Work of Another Auditor

610

Considering the Work of Internal Auditing

620

Using the Work of an Expert

700

The Independent Auditor's Report on Complete Set of General Purpose Financial Statements

710

Comparatives

720

Other Information in Documents Containing Audited Financial Statements

800

The Auditor's Report on Special Purpose Audit Engagements

1000

Inter-Bank Confirmation Procedures

1004

The Relationship Between Bank Supervisions and Banks' External Auditors

1005

The Special Considerations in the Audit of Small Entities

1014

Reporting by Auditors on Compliance with International Financial Reporting Standards