wpk_magazin_3-2012_skalierte_pruefungsdurchfuehrung_hinweis_auf_grundlage_der_isa.pdf

Here are the key points summarized in English:

IDW Prüfungsstandards (PS)

• PS 303: Explanations of authorized representatives to the auditor
• PS 312: Analytical audit procedures
• PS 314: Auditing of estimated values, including time values
• PS 318: Audit of comparative information about previous years
• PS 320: Use of work performed by another external auditor

International Standards on Auditing (ISA)

• ISA 520: Analytical audit procedures
• ISA 540: Auditing of estimated values, including time values
• ISA 710: Comparative information - numbers and conclusions
• ISA 600: Special considerations for consolidated financial statements
• ISA 610: Use of work performed by internal auditors
• ISA 620: Use of expert's work in auditing

Other Standards

• PS 321: Internal review and audit
• PS 322: Use of expert's work in auditing
• PS 330: Audit when using information technology
• PS 331: Audit when outsourcing accounting functions to service providers
• PS 340: Audit of risk early warning system

Special Considerations

• PS 345: Effects of German Corporate Governance Code on audit
• PS 350: Audit of management report
• PS 400: Principles for proper issuance of confirmation statements in audits
• PS 450: Principles for proper reporting in audits
• ISA 700: Forming an audit opinion and issuing a written report

Quality Control

• ISA 230: Auditing documentation
• ISA 260: Communication with those responsible for oversight
• ISA 220: Quality control in auditing (including ISQC 1)

Other

• PS 460: Audit working papers
• PS 470: Principles for oral reporting to the supervisory board
• ISA 450: Evaluation of false presentations during audit
• ISA 800: Special considerations for audits of financial statements prepared in accordance with a special purpose framework
• ISA 805: Special considerations for audits of individual financial statements and specific components, accounts, or items of a financial statement