Forming an Opinion and Reporting on a Financial Report

Audit Sampling

Identifying and Assessing the Risks of Material Misstatement

Engagements to Report on Summary Financial Statements

Modifications to the Opinion in the Independent Auditor's Report

Using the Work of Internal Auditors

Quality Control for an Audit of a Financial Report and Other Historical Financial Information

Auditing Considerations Relating to an Entity Using a Service Organisation

The Auditor's Responses to Assessed Risks

Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements