| External Confirmations | ۵-۵۰ | |
| Preface to International Auditing Standards | ۱۰ | |
| Objective and General Principles Governing an Audit of Financial Statements | ۲۰ | |
| Audit Engagements | ۲۱ | |
| Quality Control for Audit Work | ۲۲ | |
| Documentation | ۲۳ | |
| The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements | ۲۴ | |
| Consideration of Laws and Regulations in an Audit of Financial Statements | ۲۵ | |
| Planning | ۳۰ | |
| Knowledge of the Business | ۳۱ | |
| Audit Materiality | ۳۲ | |
| Risk Assessments and Internal Control | ۴۰ | |
| Audit Evidence | ۵۰ | |
| Initial Engagements - Opening Balances | ۵۱ | |
| Analytical Procedures | ۵۲ | |
| Audit Sampling and other Selective Testing Procedures | ۵۳ | |
| Audit of Accounting Estimates | ۵۴ | |
| Related Parties | ۵۵ | |
| Events after the Balance Sheet Date | ۵۶ | |
| Going Concern | ۵۷ | |
| Management Representations | ۵۸ | |
| Using the work of Another Auditor | ۶۰ | |
| Considering the work of Internal Auditing | ۶۱ | |
| Using the work of an Expert | ۶۲ | |
| The Independent Auditor’s Report | ۷۰ | |
| Comparatives | ۷۱ | |
| Other Information Included in the Reports Containing Audited Financial Statements | ۷۲ | |
| The Auditor’s Report on Special Purpose Audit | ۸۰ | |
| Engagements to Review Financial Statements | ۹۱ | |
| Engagements to Perform Agreed–Upon Procedures Regarding Financial Information | ۹۲ | |
| Engagements to Compile Financial Information | ۹۳ | |
| The Audit of Small Entities | ۱۰۵ | |
| Communications with Management | ۱۰۷ | |
| Examination of Prospective Financial Information | ۳۴۰ | |
