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SA 210

Governs the terms of an audit engagement — the basis for the engagement letter agreed with the client before work begins.

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Related terms

  • Rotation of Auditors

    The Companies Act requirement that specified classes of companies rotate their statutory auditor (individual or firm) after a maximum tenure, to preserve independence.

  • SA 200

    The Standard setting out the overall objectives of an independent auditor and the nature of an audit conducted under the Standards on Auditing.

  • SA 230

    The Standard on Auditing governing audit documentation — what must be in the file, in enough detail that an experienced auditor with no prior connection to the engagement could understand the work performed.

  • SA 240

    The Standard on the auditor's responsibilities relating to fraud in an audit of financial statements, including maintaining professional skepticism throughout.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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