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TSA


AUDITS OF HISTORICAL FINANCIAL INFORMATION


200–299 GENERAL PRINCIPLES AND RESPONSIBILITIES

TSA 200

Overall Objectives of the Independent Auditor and the Conduct
of an Audit in Accordance with Thai Standards on Auditing

TSA 210

Agreeing the Terms of Audit Engagements

TSA 220

Quality Control for an Audit of Financial Statements

TSA 230

Audit Documentation

TSA 240

The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements 

TSA 250

Consideration of Laws and Regulations in an Audit of Financial Statements

TSA 260

Communication with Those Charged with Governance

TSA 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 


300–499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS

TSA 300

Planning an Audit of Financial Statements

TSA 315 (Revised)

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 

TSA 320

Materiality in Planning and Performing an Audit TSA 330, The Auditor’s Responses to Assessed Risks 

TSA 402

Audit Considerations Relating to an Entity Using a Service Organization

TSA 450

Evaluation of Misstatements Identified during the Audit 


500–599 AUDIT EVIDENCE

TSA 500

Audit Evidence

TSA 501

Audit Evidence—Specific Considerations for Selected Items

TSA 505

External Confirmations 

TSA 510

Initial Audit Engagements—Opening Balances

TSA 520

Analytical Procedures

TSA 530

Audit Sampling

TSA 540

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

TSA 550

Related Parties

TSA 560

Subsequent Events 

TSA 570

Going Concern

TSA 580

Written Representations 


600–699 USING THEWORK OF OTHERS

TSA 600

Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) TSA 610 (Revised), Using the Work of Internal Auditors

TSA 610 (Revised 2013)

Using the Work of Internal Auditors Conforming Amendments to Other TSAs
 

TSA 620 Using the Work of an Auditor’s Expert 


700–799 USING THEWORK OF OTHERS

TSA 700

Forming an Opinion and Reporting on Financial Statements

TSA 705 Modifications to the Opinion in the Independent Auditor’s Report
TSA 706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

TSA 710

Comparative Information—Corresponding Figures and Comparative Financial Statements

TSA 720

The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements


800–899 SPECIALIZED AREAS

TSA 800

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

TSA 805

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

TSA 810

Engagements to Report on Summary Financial Statements


2000–2699 THAI STANDARDS ON REVIEW ENGAGEMENTS (ISRES)
 

2400 Engagements to Review Financial Statements (Previously TSA 910)
2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity


3000–3699 THAI STANDARDS ON ASSURANCE ENGAGEMENTS (TSAES)

3000–3399

APPLICABLE TO ALL ASSURANCE ENGAGEMENTS

3000

Assurance Engagements Other than Audits or Reviews of Historical Financial Information

3400–3699

SUBJECT SPECIFIC STANDARDS

3400 The Examination of Prospective Financial Information (Previously TSA 810)
3402 Assurance Reports on Controls at a Service Organization
3410 Assurance Engagements on Greenhouse Gas Statements
3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus


RELATED SERVICE


4000–4699 THAI STANDARDS ON RELATED SERVICES (ISRSS)

4400

Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (Previously TSA 920)

4410 Engagements to Compile Financial Information

FRAMEWORK

 Framework

Thai Framework for Assurance Engagements


AUDITING PRACTICE NOTES

 IAPN 1000

Special Considerations in Auditing Financial Instruments REVISED    STANDARDS