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Auditing Standard Board
 
     
NSAs
Name
Format
Preface to Nepal Standards on Quality Control, Auditing, Review, Other Assurance and Related Services
Glossary of Terms
   
NEPAL STANDARDS ON QUALITY CONTROL (NSQC)  
Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance Related Services Engagements
   
FRAMEWORK  
Nepal Framework for Assurance Engagements
   
AUDITS AND REVIEWS OF HISTORICAL FINANCIAL INFORMATION  
200-299
 GENERAL PRINCIPLES AND RESPONSIBILITIES  
200
 Objectives and General Principles Governing an Audit of Financial Statements
210
 Terms of Audit Engagements
230
 Audit Documentation
240
 The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
250
 Consideration of Laws and Regulations in an Audit of Financial Statements
260
 Communication of Audit Matters with Those Charged with Governance
   
300-399
 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS  
300
 Planning an Audit of Financial Statements
320
 Audit Materiality
   
500-599
 AUDIT EVIDENCE  
500
 Audit Evidence
505
 External Confirmations
510
 Initial Engagements-Opening Balances
530
 Audit Sampling and Other Means of Testing
540
 Audit of Accounting Estimates
550
 Related Parties
560
 Subsequent Events
570
 Going Concern
580
 Management Representations
   
600-699
 USING WORK OF OTHERS  
600
 Using the Work of Another Auditor
610
 Considering the Work of Internal Audiing
620
 Using the Work of an Expert
   
AUDIT CONCLUSIONS AND REPORTING  
700
 The Independent Auditor's Report on a complete set of General purpose Financial Statements
710
 Comparatives
720
 Other Information in Documents Containing Audited Financial Statements
   
800-899
 SPECILIZED AREAS  
800
 The Auditor's Report on Special Purpose Audit Engagements
   
NEPAL STANDARDS ON RELATED SERVICES (NSREs)  
NSREs 2400
Engagements to Review Financial Statements
   
RELATED SERVICES  
NEPAL STANDARDS ON RELATED SERVICES (NSRSs)  
NSREs 4400
Engagements to Perform Agreed-Upon Procedures Regarding Financial Information
NSREs 4410
Engagements to Compile Financial Information
 
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