ISA CPD PATHWAY

Master the International Standards on Auditing

Standard by standard, in plain language, for auditors and finance professionals. Courses are in preparation: explore the structure now and be told the day the first one opens.

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Independent CPD learning. Not affiliated with or endorsed by the IAASB or IFAC. Checked against IAASB publications on 23 October 2026.

SWITCH PATHWAYACCA CIMA BICA CPD (IFRS)CPD (IPSAS)CPD (ISA)

1 · Pathway: ISA (CPD)
22 · Choose your standard
33 · Choose your product

What the ISA cover

Taking effect next: audits of periods beginning on or after 15 December 2026 · ISA 240 (Revised) fraud · ISA 570 (Revised 2024) going concern · ISSA 5000 sustainability assurance, where adopted. Check your local adoption.

200 General principles and responsibilities

The ground rules every audit stands on: purpose, terms, quality, records, fraud, laws and communication.

ISA 200Overall objectives
Sets the auditor's overall goals: reasonable assurance, professional scepticism and judgement, and working within the ISA framework.
The anchor for every other standard. It explains why an audit gives reasonable, not absolute, assurance.
Source S10
ISA 210Terms of the engagement
Agreeing scope, the reporting framework and management's responsibilities in writing before the work starts.
Test the preconditions for an audit before you accept or continue an engagement.
Source S10
ISA 220 (Revised)Quality on the engagement
How the engagement partner and team own quality on each audit: direction, supervision, review and consultation, within the firm's quality system.
Shows what quality looks like on one file, linked to the firm-level ISQM 1.
Audits of periods beginning on or after 15 December 2022
Source S12
ISA 230Audit documentation
What the file must hold so an experienced reviewer can see the work done, the evidence and the conclusions.
Write the file for a reader who was not there.
Source S10
ISA 240 (Revised)Fraud
Auditor responsibilities on fraud: a fraud lens in risk assessment, professional scepticism, responding to identified or suspected fraud and communicating it.
The revised standard works as a package with the going concern revision, so plan both together.
Audits of periods beginning on or after 15 December 2026
Source S3
ISA 250Laws and regulations
How the auditor considers compliance with laws and regulations that affect the statements, and what to do about identified or suspected non-compliance.
Separate laws with a direct effect on the numbers from those that matter more for disclosure.
Source S10
ISA 260 (Revised)Talking to those charged with governance
What is communicated to governance bodies: planned scope and timing, significant findings and, where relevant, independence matters.
Plan two-way communication early, not at the end.
Source S14
ISA 265Control deficiencies
Deciding which weaknesses in internal control are significant and reporting them to governance and management.
Move from a list of findings to a ranked, reportable view.
Source S10

300 Risk assessment and response

Plan the audit, size materiality, assess risk and design the response.

ISA 300Planning
Developing the overall audit strategy and a detailed plan, then updating both as the audit unfolds.
A plan is a living document: note what would make you change it.
Source S10
ISA 315 (Revised 2019)Identifying and assessing risks
Understanding the entity, its environment and its controls to identify and assess risks of material misstatement, with inherent risk factors and IT considerations.
Drive every later procedure from a clear, documented risk assessment.
Audits of periods beginning on or after 15 December 2021
Source S5
ISA 320Materiality
Setting and revising materiality and performance materiality for planning and for performing the audit.
Explain why each threshold was chosen, not only what it is.
Source S10
ISA 330Responding to assessed risks
Designing overall responses and further procedures, tests of controls and substantive procedures, tied to the assessed risks.
Trace each procedure back to the risk it answers.
Source S10
ISA 402Service organisations
Audit effects when the entity relies on an outside provider to process transactions or operate controls, including service auditor reports.
Decide what you can and cannot take from a third-party controls report.
Source S10
ISA 450Evaluating misstatements
Accumulating misstatements found during the audit, judging whether they matter and communicating them.
Weigh uncorrected items individually and together.
Source S10

500 Audit evidence

What evidence is, how much is enough, and the special cases: estimates, related parties, subsequent events, going concern.

ISA 500Audit evidence
What counts as sufficient and appropriate evidence and how its reliability is judged.
Rank sources of evidence by reliability, then decide how much you need.
Source S10
ISA 501Selected items
Extra evidence points for particular areas: inventory attendance, litigation and claims, and segment information.
Treat the three areas as separate mini-checklists.
Source S10
ISA 505External confirmations
Designing confirmation requests, controlling them and handling non-replies and exceptions.
Keep control of the confirmation process from request to reply.
Source S10
ISA 510Opening balances
Getting evidence on opening balances in a first-year audit.
First-year work has its own risks: plan time for it.
Source S10
ISA 520Analytical procedures
Using analytics for risk assessment, as substantive tests and in the overall review.
Set an expectation before you look at the number.
Source S10
ISA 530Audit sampling
Designing and evaluating samples, and projecting results to the population.
Match the sampling approach to the purpose of the test.
Source S10
ISA 540 (Revised)Accounting estimates
Auditing estimates and related disclosures: methods, data, assumptions, models and possible management bias.
Challenge the inputs and the model, not only the output.
Audits of periods beginning on or after 15 December 2019
Source S13
ISA 550Related parties
Identifying related parties and their transactions and responding to the risks they create.
Ask the question early and keep asking.
Source S10
ISA 560Subsequent events
Events between the period end and the report date, and facts that come to light afterwards.
Set the cut-off for your enquiries and record it.
Source S10
ISA 570 (Revised 2024)Going concern
Evaluating management's assessment of the entity's ability to continue, and the effect on the report. The 2024 revision strengthens the auditor's evaluation and the transparency of reporting.
Plan it with the fraud revision: distress and fraud risk often travel together.
Audits of periods beginning on or after 15 December 2026
Source S2
ISA 580Written representations
What to ask management to confirm in writing, and why those statements are never enough alone.
Use representations to support, not replace, other evidence.
Source S10

600 Using the work of others

Group audits, internal auditors and experts.

ISA 600 (Revised)Group audits
Planning and performing a group audit, directing component auditors, two-way communication and documentation. Aligned with the quality management standards.
Treat component auditors as part of one engagement team.
Group audits of periods beginning on or after 15 December 2023
Source S4
ISA 610 (Revised)Using internal auditors
Deciding whether, and how far, to use the internal audit function's work or its direct assistance.
Judge objectivity and competence before you rely on anyone.
Source S10
ISA 620Using an auditor's expert
Determining the need for an expert, assessing competence, and evaluating the expert's work.
Brief the expert clearly and challenge the conclusions.
Source S10

700 Conclusions and reporting

From opinion to report: the opinion, key audit matters, modifications and other information.

ISA 700 (Revised)Forming an opinion and reporting
How the auditor forms the opinion and what the auditor's report must contain.
Know the report layout well enough to spot gaps at a glance.
Audits of periods ending on or after 15 December 2016
Source S14
ISA 701Key audit matters
Communicating key audit matters in the auditor's report for listed entities, and where required by law or chosen by the auditor.
Choose matters from those discussed with governance, then explain each plainly.
Audits of periods ending on or after 15 December 2016
Source S14
ISA 705 (Revised)Modified opinions
When and how the opinion is qualified, adverse or disclaimed.
Link the type of opinion to the nature and pervasiveness of the problem.
Audits of periods ending on or after 15 December 2016
Source S14
ISA 706 (Revised)Emphasis and other matter paragraphs
Drawing attention to a matter already in the statements, or to another matter, without modifying the opinion.
Use sparingly: the paragraph never replaces a modification.
Audits of periods ending on or after 15 December 2016
Source S14
ISA 710Comparative information
Reporting when prior-period figures are shown as corresponding figures or as comparative statements.
Check which model the framework uses before you plan the work.
Source S10
ISA 720 (Revised)Other information
Reading other information published with the statements and responding to material inconsistencies.
Read it with the financial statements in mind, early enough to act.
Source S14

800 Special considerations

Special purpose frameworks, single statements and summary statements.

ISA 800Special purpose frameworks
Audits of statements prepared under a framework designed for a specific purpose, such as a contract.
Agree who will use the report and what the framework allows.
Source S10
ISA 805Single statements and elements
Audits of one financial statement or a specific account, element or item.
The same standards apply, scoped to the item.
Source S10
ISA 810Summary financial statements
Reporting on summary statements derived from audited statements.
Check the summary against the audited source and the basis described.
Source S10

QM Quality management

Quality at firm level and on the engagement, plus the engagement quality review.

ISQM 1Firm quality management
A risk-based system of quality management for firms: objectives, risks, responses, governance, resources, information and monitoring.
See how the firm's system supports each engagement team.
Systems designed and implemented by 15 December 2022, with the first evaluation within a year of that date
Source S12
ISQM 2Engagement quality reviews
Appointing and qualifying the reviewer, performing the review and documenting it.
Know which engagements need a review and what the reviewer should challenge.
Reviews for periods beginning on or after 15 December 2022
Source S12

+ Beyond the audit

Review engagements, other assurance, sustainability assurance and the standard for less complex entities.

ISRE 2400 (Revised)Reviews of historical statements
Review engagements on historical financial statements, with a lower level of assurance than an audit. Narrow-scope amendments on listed and public interest entity definitions were published on 1 September 2025.
Contrast a review conclusion with an audit opinion.
Source S1
ISAE 3000 (Revised)Other assurance engagements
Assurance engagements other than audits or reviews of historical financial information.
The base framework for many assurance reports.
Assurance reports dated on or after 15 December 2015
Source S6
ISSA 5000Sustainability assurance
General requirements for sustainability assurance engagements. Published 12 November 2024. Where adopted, it replaces ISAE 3000 and 3410 for this work.
Sustainability reporting needs the same discipline as financial reporting.
Periods beginning on or after 15 December 2026, in jurisdictions that adopt it
Source S11
ISA for LCELess complex entities
A stand-alone audit standard for eligible audits of smaller, less complex entities. Each jurisdiction decides whether to adopt or permit it.
Know when it applies and when the full ISAs still do.
Audits beginning on or after 15 December 2025, where adopted or permitted
Source S9

Planned course areas

All are in preparation. The final course list may change. Choose one to be told the day it opens.

Plan and assess risk

In preparation

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200sAudit foundationsIn preparation 300sRisk assessment and responseIn preparation

Gather evidence

In preparation

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500sAudit evidenceIn preparation 600sGroup audits and using the work of othersIn preparation

Report, assure and manage quality

In preparation

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700sReporting on financial statementsIn preparation 800sSpecial purpose and summary engagementsIn preparation QMQuality managementIn preparation +Reviews and other assuranceIn preparation

Tell me when the first course opens

How learning will work

Online 100% online. Any device. Learn at your pace.

LearnOnline

Online Study Course

Lessons, notes, slides and worked examples for each family of standards.

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PractiseOnline

Online Revision Kit

Practice questions and timed drills on each family, marked instantly.

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Prove itOnline

Online CBE practice exams

Timed computer-based practice tests to check your understanding. Practice only, not an official exam.

In preparationNotify me

A certificate of completion shows that you completed a course with us. It is not an IAASB, IFAC or professional-body qualification. Any CPD hours we state are indicative only; your professional body decides whether to accept them. Certificates and CPD.

Who it is for

1External auditorsStaff, seniors and managers who want the standards explained, not just listed.

2Internal auditors and assurance teamsAnyone who relies on, or works alongside, an ISA-based audit.

3Finance and compliance professionalsPreparers, controllers and compliance staff who need to know what auditors will ask and why.

4Governance and oversightAudit committee members and regulators who read audit reports and want to question them well.

The ISA are issued by the International Auditing and Assurance Standards Board (IAASB) and are adopted or used in many jurisdictions, sometimes with local changes or additions. Please check your local adoption.

Questions

Are the ISA courses open?

Not yet. Every course on this page is in preparation. Choose Notify me and we will email you the day the first one opens. Nothing here is on sale today.

What will I learn?

Each course follows one family of standards in plain language, with worked examples and practice questions written by CoreKnowledge. The structure on this page shows the standards the courses are planned around.

Will I earn CPD hours or a certificate?

A certificate of completion is planned, as on our other CPD pathways. It shows that you completed a course with us. Any CPD hours we state are indicative only; whether your professional body accepts them, and how many you may claim, is decided by that body.

Do the ISA apply in my country?

The ISA are issued by the IAASB and are adopted or used in many jurisdictions, sometimes with local changes or additions. Please check your local adoption, the edition your regulator requires and the effective dates that apply to you.

Is this exam preparation?

No. This pathway is CPD learning on the standards themselves. It is not preparation for a professional examination, and we are not an examination body.

Is CoreKnowledge linked to the IAASB or IFAC?

No. CoreKnowledge is not affiliated with or endorsed by the IAASB or IFAC. Our material is our own wording and does not reproduce the standards. Read the standards themselves on the IAASB website.

How current is the information?

Standards, numbers and effective dates on this page were last checked against IAASB publications on 23 October 2026. Standards change, so always confirm against the current Handbook.

Sources and last verified: 23 October 2026

Numbers, names and dates were checked against these IAASB publications (listed as plain text). Our summaries are our own wording and do not reproduce the standards. Always read the standard itself.

S1 IAASB, Standards and Pronouncements list (iaasb.org/standards-pronouncements) fetched from iaasb.org
S2 IAASB, ISA 570 (Revised 2024) Going Concern, publication page fetched from iaasb.org
S3 IAASB, ISA 240 (Revised) fraud, publication page fetched from iaasb.org
S4 IAASB, ISA 600 (Revised) group audits, publication page fetched from iaasb.org
S5 IAASB news release of 19 December 2019 on ISA 315 (Revised 2019) fetched from iaasb.org
S6 IAASB, ISAE 3000 (Revised), publication page fetched from iaasb.org
S7 IAASB, 2026 Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements, publication page fetched from iaasb.org
S8 IAASB, 2025 Handbook (same title without Sustainability), publication page fetched from iaasb.org
S9 IAASB, ISA for Audits of Financial Statements of Less Complex Entities, publication page fetched from iaasb.org
S10 IAASB, 2013 Handbook page (ISA numbering and long-standing titles; superseded edition) fetched from iaasb.org
S11 IAASB, ISSA 5000 adoption and implementation project page iaasb.org page seen in search
S12 IAASB, ISA 220 (Revised), ISQM 1 and ISQM 2 publication pages (released 17 December 2020) iaasb.org page seen in search
S13 IAASB, ISA 540 (Revised) publication page (released 3 October 2018) iaasb.org page seen in search
S14 IAASB, ISA 700 (Revised) and Auditor Reporting focus-area pages (new auditor's report package) iaasb.org page seen in search

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