معايير المراجعة الدولية 

                               "International Audit Standards Board "IASB

TitleDetails
ISA 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
ISA 210Agreeing the Terms of Audit Engagements
ISA 220Quality Control for an Audit of Financial Statements
ISA 230Audit Documentation
ISA 240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 250Consideration of Laws and Regulations in an Audit of Financial Statements
ISA 260Communication with Those Charged with Governance
ISA 265Communicating Deficiencies in Internal Control to Those Charged with Governance
ISA 300Planning an Audit of Financial Statements
ISA 315Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 320Materiality in Planning and Performing an Audit
ISA 330The Auditor’s Responses to Assessed Risks
ISA 402Audit Considerations Relating to an Entity Using a Service Organization
ISA 450Evaluation of Misstatements Identified during the Audit
ISA 500Audit Evidence
ISA 501Audit Evidence-Specific Considerations for Selected Items
ISA 505External Confirmations
ISA 510Initial Audit Engagements-Opening Balances
ISA 520Analytical Procedures
ISA 530Audit Sampling
ISA 540Auditing Accounting Estimates: Including Fair Value Accounting Estimates: and Related Disclosures
ISA 550Related Parties
ISA 560Subsequent Events
ISA 570Going Concern
ISA 580Written Representations
ISA 600Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
ISA 610Using the Work of Internal Auditors
ISA 620Using the Work of an Auditor’s Expert
ISA 700Forming an Opinion and Reporting on Financial Statements
ISA 705Modifications to the Opinion in the Independent Auditor’s Report
ISA 706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
ISA 710Comparative Information-Corresponding Figures and Comparative Financial Statements
ISA 720The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
ISA 800Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA 805Special Considerations-Audits of Single Financial Statements and Specific Elements: Accounts or Items of a Financial Statement
ISA 810Engagements to Report on Summary Financial Statements
International Standard on Quality Control (ISQC) 1Quality Controls for Firms that Perform Audits and Reviews of Financial Statements: and Other Assurance and Related Services Engagements