1557 - question paper

Redrafted ISA 300

IAASB Main Agenda (October 2005) Page 2005·2201

ISA 300 (Redrafted) (Mark-up showing changes from September)

PLANNING AN AUDIT OF FINANCIAL STATEMENTS

CONTENTS

Paragraphs

INTRODUCTION

Scope of this ISA........................................................................................................................... 1

Effective Date................................................................................................................................ 2

Additional Considerations in Initial Audit Engagements............................................................... 12

APPLICATION MATERIAL

Involvement of Key Engagement Team Members......................................................................... A1-A2

Preliminary Engagement Activities............................................................................................... A3A5

Planning Activities......................................................................................................................... A6-A12

Documentation.............................................................................................................................. A13-A15

Additional Considerations in Initial Audit Engagements............................................................... A16

Appendix: Examples of Matters the Auditor may Consider in Establishing the Overall Audit Strategy

Agenda Item 4-G

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