Niveau 4: Directives de contrôle - lignes directrices
ISSAI 1000-2999 lignes directrices pour l'audit financier:
| ISSAI 1000 | General Introduction to the INTOSAI Financial Audit Guidelines - En anglais | |
| ISSAI 1003 | Glossary to Financial Audit Guidelines - En anglais | |
| ISSAI 1200 | Objective and General Principles Governing an Audit of Financial Statements - En anglais |
Approved by the Governing Board |
| ISSAI 1210 | Terms of an Engagement - En anglais |
Approved by the Governing Board |
| ISSAI 1220 | Contrôle qualité des missions d'audit d'informations financiéres historiques | Endossé en 2007 |
| ISSAI 1230 |
Endossé en 2007 |
|
| ISSAI 1240 | The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements - En anglais |
Approved by the Governing Board |
| ISSAI 1250 | Consideration of Laws and Regulations in an Audit of Financial Statements - En anglais |
Approved by the Governing Board |
| ISSAI 1260 | Endossé en 2007 | |
| ISSAI 1265 | Communicating Deficiences in Internal Control to Those Charged with Governance |
Approved by the Governing Board |
| ISSAI 1300 | Endossé en 2007 | |
| ISSAI 1315 | Endossé en 2007 | |
| ISSAI 1320 |
Materiality in Planning and Performing an Audit - En anglais |
Approved by the Governing Board |
| ISSAI 1330 |
Réponses de l'auditeur en fonction de son évaluation des risques |
Endossé en 2007 |
| ISSAI 1402 |
Audit Considerations Relating to Entities Using Service Organisations - En anglais |
Approved by the Governing Board |
| ISSAI 1450 | Endossé en 2007 | |
| ISSAI 1500 | Audit Evidence - En anglais |
Approved by the Governing Board |
| ISSAI 1501 | Audit Evidence - Specific Considerations for Selected Items - En anglais |
Approved by the Governing Board |
| ISSAI 1505 | External Confirmations - En anglais |
Approved by the Governing Board |
| ISSAI 1510 | Initial Audit Engagements - Opening Balances - En anglais |
Approved by the Governing Board |
| ISSAI 1520 | Analytical Procedures - En anglais |
Approved by the Governing Board |
| ISSAI 1530 | Audit Sampling - En anglais |
Approved by the Governing Board |
| ISSAI 1540 | Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures - Seulement en anglais |
Approved by the Governing Board |
| ISSAI 1550 | Related Parties - En anglais |
Approved by the Governing Board |
| ISSAI 1560 | Subsequent Events - En anglais |
Approved by the Governing Board |
| ISSAI 1570 | Going Concern - En anglais |
Approved by the Governing Board |
| ISSAI 1580 | Written Representations - En anglais |
Approved by the Governing Board |
| ISSAI 1600 | Special Considerations - Audits of Group Financial Statements (including the Work of Component Auditors) |
Approved by the Governing Board |
| ISSAI 1610 | Using the Work of Internal Auditors |
Approved by the Governing Board |
| ISSAI 1620 | Using the Work of an Auditor's Expert and Management |
Approved by the Governing Board |
| ISSAI 1700 | Forming an Opinion and Reporting Financial Statements |
Approved by the Governing Board |
| ISSAI 1705 | Modifications to the Opinion in the Independent Auditor's Report |
Approved by the Governing Board |
| ISSAI 1706 | Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report |
Approved by the Governing Board |
| ISSAI 1710 | Comparative Information - Corresponding Figures and Comparative Financial Statements |
Approved by the Governing Board |
| ISSAI 1720 | The Auditor's Responsibilities relating to Other Information in Documents Containing Audited Financial Statements |
Approved by the Governing Board |
| ISSAI 1800 | Endossé en 2007 | |
| ISSAI 1805 |
Missions visant la délivrance d'un rapport sur des états financiers résumés |
Endossé en 2007 |
| ISSAI 1810 | Engagements to Report on Summary Financial Statements |
Approved by the Governing Board |
ISSAI 3000-3999 lignes directrices relatives à la vérification de résultats:
| ISSAI 3000 |
Lignes directrices relatives à la vérification de résultats basées |
Endossé en 2004 |
| ISSAI 3100 |
Performance Auditing Guidelines: Key Principles Appendix |
Version d'endossement - main document View exposure comments - main document Version d'endossement - appendix View exposure comments - appendix |
ISSAI 4000-4999 lignes directrices pour l'audit de conformité:
'| ISSAI 4000 | Implementation guidelines on Compliance Audit - En Anglais |
Approved by the Governing Board |
| ISSAI 4100 | Lignes directrices sur les audits de conformité relatives aux audits d'états financiers - En Anglais |
Approved by the Governing Board |
| ISSAI 4200 | Further Guidance on the Broader Scope of Compliance Audit, for example as part of Performance Audit or as a Separate Audit Type - En Anglais |
Approved by the Governing Board |