Annual Report 2011 - The Malaysian Institute Of Certified Public ...

56Technical PronouncementsPresident’s StatementIAG/ISASupersededMICPAOperationalDateIFACOperationalDateISA 501(Redrafted)ISA 505(Revised andRedrafted)ISA 510(Redrafted)ISA 520(Redrafted)ISA 530(Redrafted)Audit Evidence – Specific Considerations for SelectedItemsISA 501 Jan. 2010 Dec. 2009External Confirmations ISA 505 Jan. 2010 Dec. 2009Initial Audit Engagements – Opening Balances ISA 510 Jan. 2010 Dec. 2009Analytical Procedures ISA 520 Jan. 2010 Dec. 2009Audit Sampling ISA 530 Jan. 2010 Dec. 2009ISA 540(Revised andRedrafted)Auditing Accounting Estimates, Including Fair ValueAccounting Estimates, and Related DisclosuresISA 540& ISA 545Jan. 2010 Dec. 2009ISA 550(Revised andRedrafted)ISA 560(Redrafted)ISA 570(Redrafted)ISA 580(Revised andRedrafted)Related Parties ISA 550 Jan. 2010 Dec. 2009Subsequent Events ISA 560 Jan. 2010 Dec. 2009Going Concern ISA 570 Jan. 2010 Dec. 2009Written Representations ISA 580 Jan. 2010 Dec. 2009ISA 600(Revised andRedrafted)Special Considerations – Audits of Group FinancialStatements (Including the Work of ComponentAuditors)ISA 600 Jan. 2010 Dec. 2009ISA 610(Redrafted)ISA 620(Revised andRedrafted)Using the Work of Internal Auditors ISA 610 Jan. 2010 Dec. 2009Using the Work of an Auditor’s Expert ISA 620 Jan. 2010 Dec. 2009ISA 700(Redrafted)ISA 705(Revised andRedrafted)ISA 706(Revised andRedrafted)ISA 710(Redrafted)ISA 720(Redrafted)Forming an Opinion and Reporting on FinancialStatementsModifications to the Opinion in the IndependentAuditor’s ReportEmphasis of Matter Paragraphs and Other MatterParagraphs in the Independent Auditor’s ReportComparative Information – Corresponding Figuresand Comparative Financial StatementsThe Auditor’s Responsibility in Relation to OtherInformation in Documents Containing AuditedFinancial StatementsISA 700(Revised)Jan. 2010 Dec. 2009ISA 701 Jan. 2010 Dec. 2009ISA 701 Jan. 2010 Dec. 2009ISA 710 Jan. 2010 Dec. 2009ISA 720 Jan. 2010 Dec. 2009