Auditing  Standards
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 Statements of Auditing Standards, English Version

[Auditing Standards]
 No. 01 : Summary of Generally Accepted Auditing Standards
 No. 04 : Audit Evidence
 No. 06 : Related Parties
 No. 07 : Management Representations
 No. 09 : Physical Inventory Observation
 No. 10 : Planning an Audit of Financial Statements
 No. 12 : Analytical Procedures
 No. 14 : The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements 
 No. 15 : Using the Work of Another Auditor
 No. 16 : Going Concern
 No. 17 : Communication between Successor and Predecessor Auditors
 No. 18 : Quality Control for Audit Work
 No. 19 : The Examination of Prospective Financial Information
 No. 20 : Using the Work of an Expert
 No. 21 : Initial Engagements - Opening Balances
 No. 22 : Audit of Accounting Estimates
 No. 23 : Auditing of Contingencies
 No. 24 : Audit Materiality
 No. 25 : Considering the Work of Internal Audit
 No. 26 : Audit Sampling and Other Means of Testing
 No. 27 : Terms of Audit Engagements
 No. 28 : The Auditor's Report on Special Purpose Audit Engagements 
 No. 29 : Consideration of Laws and Regulations in an Audit of Financial Statements
 No. 30 : Subsequent Events
 No. 31 : Auditing in a Computer Information Systems Environment
 No. 32 : Risk Assessments and Internal Control
 No. 33 : The Auditor's Report on Financial Statements 
 No. 34 : Engagements to Perform Agree-Upon Procedures Regarding Financial Information
 No. 35 : Engagements to Compile Financial Information
 No. 36 : Engagements to Review Financial Statements
 No. 37 : Knowledge of the Business
 No. 38 : External Confirmations
 No. 39 :Communications of Audit Matters with Those Charged with Governance
 No. 40 :Other Information in Documents Containing Audited Financial Statements
 No. 41 :Comparatives
 No. 42 :Auditing Fair Value Measurements and Disclosures
 No. 43 :The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
 No. 44 :Quality Control for Audits of Historical Financial Information
 No. 45 :Audit Documentation
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 [Disclaimer]

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