We use cookies to understand which pages and tools are useful, nothing more — no ad tracking across other sites. You can change this later from the footer.

Skip to content
Lekhya.in

SA 330

The auditor's responses to assessed risks — linking the procedures actually performed back to the risks identified under SA 315.

Read the full working guide

Related terms

  • SA 315

    Requires the auditor to identify and assess the risks of material misstatement through understanding the entity, its environment, and its internal control.

  • SA 320

    Governs materiality in planning and performing an audit — the threshold set at the planning stage that drives the nature and extent of procedures.

  • SA 500

    The general Standard on audit evidence — what makes evidence sufficient and appropriate.

  • SA 501

    Specific considerations for particular items of evidence, most notably attendance at physical inventory counting and inquiry regarding litigation and claims.

Browse every term

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

Back to the glossaryOpen the resource library