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Sri Lanka Auditing
Standards (SLAuS) CONTENTS INTRODUCTORY
MATTERS Preface to Sri Lanka Auditing Standards (SLAuS) Glossary of Terms Framework of Sri Lanka Auditing Standards RESPONSIBILITIES SLAuS 1 - Objective and General Principals Governing an Audit of Financial Statements SLAuS 2 - Terms of Audit Engagements SLAuS 3 - Quality Control for Audit Work SLAuS 4 - Documentation SLAuS 5 - Fraud and Error SLAuS 6
- Consideration of Laws and Regulations in PLANNING SLAuS 7 - Planning SLAuS 8 - Knowledge of the Business SLAuS 9 - Audit Materiality INTERNAL CONTROL SLAuS 10 - Risk Assessment and Internal Control SLAuS 11 - Auditing in a Computer Information Systems Environment. SLAuS 12 - Audit Considerations Relating to Entities Using Service Organisations
AUDIT EVIDENCE SLAuS 13 - Audit Evidence SLAuS 14 - Audit Evidence – Additional Considerations for Specific Items SLAuS 15 - Initial Engagements – Opening Balances SLAuS 16 - Analytical Procedures SLAUS 17 - Audit Sampling SLAuS 18 - Audit of Accounting Estimates SLAuS 19 - Related Parties SLAuS 20 - Subsequent Events SLAuS 21 - Going Concern SLAuS 22 - Management Representations
USING WORK OF OTHERS SLAuS 23 - Using the Work of Another Auditor SLAuS 24 - Considering the Work of Internal Auditing SLAuS 25 - Using the Work of an Expert
Audit Conclusions & Reporting SLAuS 26 - The Auditor’s Report on Financial Statements SLAuS 27 - Corresponding Figures SLAuS 28 - Other information in Documents Containing Audited Financial Statements
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