INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS

Illustration 1.1 (continued)

600699 USING THE WORK OF OTHERS 600 Using the Work of Another Auditor 610 Considering the Work of Internal Auditing 620 Using the Work of an Expert 700799 AUDIT CONCLUSIONS AND REPORTING 700 The Auditors Report on Financial Statements 710 Comparatives 720 Other Information in Documents Containing Audited Financial Statements 800899 SPECIALIZED AREAS 800 The Auditors Report on Special Purpose Audit Engagements 10001100 International Auditing Practice Statements (IAPSs) 1000 1001 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 Inter-Bank Confirmation Procedures IT EnvironmentsStand-alone Personal Computers IT EnvironmentsOn-line Computer Systems IT EnvironmentsDatabase Systems The Relationship Between Bank Supervisors and Banks External Auditors The Special Considerations in the Audit of Small Entities Audits of the Financial Statements of Banks Communications With ManagementWithdrawn June 2001 Risk Assessments and Internal ControlCIS Characteristics and Considerations Computer-assisted Audit Techniques The Consideration of Environmental Matters in the Audit of Financial Statements Implications for Management and Auditors of the Year 2000 IssueWithdrawn June 2001 1012 Auditing Derivative Financial Instruments 1013 Electronic CommerceEffect on the Audit of Financial Statements 1014 Reporting by Auditors on Compliance With International Financial Reporting Standards 20002699 International Standards on Review Engagements (ISREs) 2400 Engagements to Review Financial Statements (Previously ISA 910) ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION 30003699 International Standards on Assurance Engagements (ISAEs) 30003399 APPLICABLE TO ALL ASSURANCE ENGAGEMENTS 3000 Assurance Engagements (Previously ISAE 100) 3000R Assurance Engagements Other Than Audits or Reviews of Historical Financial Information 34003699 SUBJECT SPECIFIC STANDARDS 3400 The Examination of Prospective Financial Information (Previously ISA 810) RELATED SERVICES 40004699 International Standards on Related Services (ISRSs) 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information (Previously ISA 920) 4410 Engagements to Compile Financial Information (Previously ISA 930)