| ISSAI 1000 | General Introduction to the INTOSAI Financial Audit Guidelines - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1003 | Glossary to Financial Audit Guidelines - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1200 | Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards of Auditing - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1210 | Terms of an Engagement - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1220 | Control de calidad en las auditorías de información financiera histórica | Aprobado 2007 |
| ISSAI 1230 |
Aprobado 2007 |
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| ISSAI 1240 | The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1250 | Consideration of Laws and Regulations in an Audit of Financial Statements - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1260 | Aprobado 2007 | |
| ISSAI 1265 | The Auditor's Response to Material Weaknesses in Internal Control - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1300 | Aprobado 2007 | |
| ISSAI 1315 | Aprobado 2007 | |
| ISSAI 1320 |
Materiality in Planning and Performing an Audit - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1330 | Aprobado 2007 | |
| ISSAI 1402 | Audit Considerations Relating to an Entities Using Service Organisations - Sólo en inglés |
Approved by the Gvoerning Board |
| ISSAI 1450 |
Evaluación de equivocaciones identificadas durante la auditoria |
Aprobado 2007 |
| ISSAI 1500 | Audit Evidence - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1501 | Audit Evidence - Specific Considerations for Selected Items - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1505 | External Confirmations - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1510 | Initial Audit Engagements - Opening Balances - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1520 | Analytical Procedures |
Approved by the Governing Board |
| ISSAI 1530 | Audit Sampling |
Approved by the Governing Board |
| ISSAI 1540 | Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures |
Approved by the Governing Board |
| ISSAI 1550 | Related Parties - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1560 | Subsequent Events - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1570 | Going Concern - Sólo en inglés |
Approved by the Governing Board |
| ISSAI 1580 | Written Representations - Sólo en inglés |
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 on Financial Statements |
Approved by the Governing Board |
| ISSAI 1705 | Modifications to the Opinion in the Independent Auditor's Statement |
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 | Aprobado 2007 | |
| ISSAI 1805 |
Compromisos de información sobre estados financieros resumidos |
Aprobado 2007 |
| ISSAI 1810 | Engagements to Report on Summary Financial Statements |
Approved by the Governing Board |
| ISSAI 3000 | Directrices de aplicación de las normas de auditoría del rendimiento | Aprobado 2004 |
| ISSAI 3100 |
Performance Auditing Guidelines: Key Principles Appendix |
Endorsement version - main document View exposure comments - main document Endorsement version - appendix View exposure comments - appendix |
| ISSAI 4000 | Implementation guidelines on Compliance Audit |
Approved by the Governing Board |
| ISSAI 4100 | Directrices para las auditorías de cumplimiento relacionadas con auditorías de estados financíeros |
Approved by the Governing Board |
| ISSAI 4200 | Further Guidance on the Broader Scope of Compliance Audit |
Approved by the Governing Board |