1. Standards Issued by the International Auditing and Assurance Standards Board

2. International Auditing and Assurance Standards Board (IAASB) Issues:
International Standards on Auditing (ISAs) as the standards to be applied by auditors in reporting on historical financial information.
International Standards on Assurance Engagements (ISAEs) as the standards to be applied by practitioners in assurance engagements dealing with information other than historical financial information
International Standards on Quality Control (ISQCs) as the standards to be applied for all services falling under the Standards of the IAASB, and
International Standards on Related Services (ISRSs) as the standards to be applied on related services, as it considers appropriate
International Standards on Review Engagements (ISREs) as the standards to be applied to the review of historical financial information.
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3. ISAs 100-999 International Standards on Auditing (ISAs)
Introductory Matters
120 Framework of International Standards on Auditing
General Principles And Responsibilities
200 Objective and General Principles Governing an Audit of Financial Statements
210 Terms of Audit Engagements
220 Quality Control for Audit Work
230 Documentation (ED)
Illustration 1.1 List of 2004 International Standards on Auditing pages 8-9

4. ISAs
240 The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements (ED)
250 Consideration of Laws and Regulations in an Audit of Financial Statements
260 The Auditor’s Communication with Those Charged with Governance (ED - Final)
Risk Assessment And Response To Assessed Risks
300 Planning (ED)
310 Knowledge of the Business
315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (ED)
320 Materiality in the Identification and Evaluation of Misstatements (ED final)
330 The Auditor’s Procedures in Response to Assessed Risks (ED)
Illustration 1.1 List of 2004 International Standards on Auditing pages 8-9

5. ISAs 400 Risk Assessments and Internal Control
401 Auditing in a Computer Information Systems Environment
402 Audit Considerations Relating to Entities Using Service Organizations
Audit Evidence
500 Audit Evidence
500R Audit Evidence
501 Audit Evidence—Additional Considerations for Specific Items
505 External Confirmations
Illustration 1.1 List of 2004 International Standards on Auditing pages 8-9

6. ISAs 510 Initial Engagements—Opening Balances
520 Analytical Procedures
530 Audit Sampling and Other Selective Testing Procedures
540 Auditing Accounting Estimates and Related Disclosures (Other than Those Involving Fair Value Measurements and Disclosures) (ED- final)
545 Auditing Fair Value Measurements and Disclosures
550 Related Parties (ED)
560 Subsequent Events
570 Going Concern
580 Management Representations
Illustration 1.1 List of 2004 International Standards on Auditing pages 8-9

7. ISAs 600-699 Using Work Of Others
600 The Audit of Group Financial Statements (ED final)
610 Considering the Work of Internal Auditing
620 Using the Work of an Expert
Audit Conclusions And Reporting
700 The Auditor’s Report on Financial Statements
701 The Independent Auditor’s Report on Other Historical Financial Information (ED final - new)
705 Modifications to the Opinion in the Independent Auditor’s Report (ED final - new)
706 Emphasis of Matter Paragraphs and Other Matters Paragraphs in the Independent Auditor’s Report (ED final - new)
710 Comparatives
720 Other Information in Documents Containing Audited Financial Statements
Specialized Areas
800 The Independent Auditor’s Report on Summary Audited Financial Statements (ED final)
Illustration 1.1 List of 2004 International Standards on Auditing pages 8-9

8. 2000-2699 International Standards on Review Engagements (ISREs)
2400 Engagements to Review Financial Statements (Previously ISA 910)
2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity (ED - new)
International Standards on Assurance Engagements (ISAEs)
3000 Assurance Engagements (Previously ISAE 100)
3000R Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
3400 The Examination of Prospective Financial Information (Previously ISA 810) 
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)
ISRE
ISAE
Illustration 1.1 List of 2004 International Standards on Auditing pages 8-9
ISRS