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The list of Standards on Auditing Հ/Հ Audit Standards Armenian No. International No. 1 Framework of audit standards 120 120 2 Objective and general principles governing an audit of financial statements 200 200 3 Terms of audit engagement 210 210 4 Quality Control for Audit Work 220 220 5 Documentation 230 230 6 Fraud and errors 240 240 7 Consideration of Laws and Regulations in an Audit of Financial Statements 250 250 8 Planning 300 300 9 Knowledge of the Business 310 310 10 Audit Materiality 320 320 11 Risk assessment and internal control 400 400 12 Auditing in a Computer Information Systems Environment 401 401 13 Audit Considerations Relating to Entities Using Service Organizations 402 402 14 Audit Evidence 500 500 15 Audit Evidence—Additional Considerations for Specific Items 501 501 16 External Confirmations 505 505 17 Initial Engagements—Opening Balances 510 510 18 Analytical Procedures 520 520 19 Audit Sampling and Other Means of Testing 530 530 20 An audit of accounting estimates 540 540 21 Related parties 550 550 22 Subsequent events 560 560 23 Going Concern 570 570 24 Management Representations 580 580 25 Using the Work of Another Auditor 600 600 26 Considering the Work of Internal Auditing 610 610 27 Using the Work of an Expert 620 620 28 The Auditor’s Report on Financial Statements 700 700 29 Comparatives 710 710 30 Other Information in Documents Containing Audited Financial Statements 720 720 31 The Auditor’s Report on Special Purpose Audit Engagements 800 800 32 The examination of prospective financial information 810 810 33 Engagements to review financial information 910 910 34 Engagements to perform agreed-upon procedures regarding financial information 920 920 35 Engagements to compile of financial information 930 930 <<

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