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| Bangladesh standard on Audit (BSA-List) |
Bangladesh standard on Audit (BSA-List)-With Describes in details:
The auditing standards in Bangladesh are established and issued by the Institute of Chartered Accountants of Bangladesh (ICAB), the regulatory body for the accountancy profession in Bangladesh.
The auditing standards issued by ICAB are based on the International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB). The ICAB has adopted the ISAs with necessary modifications and amendments to suit the local legal and regulatory requirements, as well as the specific circumstances prevailing in Bangladesh.
The ICAB issues the Bangladesh Standards on Auditing (BSAs), which are aligned with the ISAs but tailored to the local context. These standards provide guidance and requirements for auditors in Bangladesh to conduct audits of financial statements and other related engagements.
It's worth mentioning that accounting and auditing standards are subject to updates and revisions. Therefore, it's important to consult the latest guidance and standards issued by the Institute of Chartered Accountants of Bangladesh for the most up-to-date and applicable standards for auditing in Bangladesh.
List
of Bangladesh Standard on
BSA 200 = Objective and general principles governing an audit of
financial statements-click here in details-Click here in details
BSA 210 = Terms of Audit Engagements-click here in details
BSA 220 = Quality Control for an Audit of Financial Information-click here in details
BSA 230 = Audit Documentation-click here in details
BSA 240 =The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements-click here in details
BSA 250 = Consideration of Laws and Regulations in an Audit of Financial Statements-click here in details
BSA 260 =Communication with Those Charged with Governance-click here in details
BSA 300 =Planning an Audit of Financial Statements-click here in details
BSA 315 = Understanding the Entity and Its Environment and assessing the risks of Material misstatements-click here in details
BSA 320 = Audit Materiality-click here in details
BSA 330 =The Auditor’s procedures in Responses to Assessed Risks-click here in details
BSA 500 =Audit Evidence-click here in details
BSA 501 = Audit Evidence—additional considerations for Specific Items-click here in details
BSA 505 =External Confirmations-click here in details
BSA 510 =Initial Audit Engagements—Opening Balances-click here in details
BSA 520 = Analytical Procedures-click here in details
BSA 530 =Audit Sampling-click here in details
BSA 540 =Auditing of Accounting Estimates-click here in details
BSA 545 =Auditing Fair value measurements and disclosures-click here in details
BSA 550 =Related Parties-click here in details
BSA 560 =Subsequent Events-click here in details
BSA 570 =Going Concern-click here in details
BSA 580 =Management Representations-click here in details
BSA 700 =Forming an Opinion and Reporting on Financial Statements-click here in details
BSA 710= Comparatives Information-click here in details