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Nivel 4: Directrices de Auditoria - directrices de Aplicación


ISSAI 1000-2999 Diectrices de Auditoria Financiera:


ISSAI 1000 General Introduction to the INTOSAI Financial Audit Guidelines - Sólo en inglés

Proyecto de la exposición

Approved by the Governing Board

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ISSAI 1003 Glossary to Financial Audit Guidelines - Sólo en inglés

Proyecto de la exposición  

Approved by the Governing Board

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ISSAI 1200 Overall Objectives of the Independent  Auditor and the Conduct of an Audit in Accordance with International Standards of Auditing - Sólo en inglés

Endorsement version 

Approved by the Governing Board

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ISSAI 1210 Terms of an Engagement  - Sólo en inglés

Endorsement version 

Approved by the Governing Board

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ISSAI 1220 Control de calidad en las auditorías de información financiera histórica Aprobado 2007
ISSAI 1230

Documentación de auditoría

Aprobado 2007

ISSAI 1240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements - Sólo en inglés

Endorsement version 

Approved by the Governing Board

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ISSAI 1250 Consideration of Laws and Regulations in an Audit of Financial Statements  - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1260

Comunicación con los encargados de la gobernanza

Aprobado 2007
ISSAI 1265 The Auditor's Response to Material Weaknesses in Internal Control  - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1300

Planificación de una auditoría de los estados financieros

Aprobado 2007
ISSAI 1315

Identificación y evaluación de los riesgos de irregularidades importantes a través de una comprensión ede la entidad v su entorno  

Aprobado 2007
ISSAI 1320

Materiality in Planning and Performing an Audit - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1330

Las respuestas del auditor a los riesgos evaluados

Aprobado 2007 
ISSAI 1402 Audit Considerations Relating to an Entities Using Service Organisations - Sólo en inglés

Endorsement version

Approved by the Gvoerning Board

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ISSAI 1450

Evaluación de equivocaciones identificadas durante la auditoria 

Aprobado 2007
ISSAI 1500 Audit Evidence - Sólo en inglés

Endorsement version 

Approved by the Governing Board

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ISSAI 1501 Audit Evidence - Specific Considerations for Selected Items - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1505 External Confirmations - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1510 Initial Audit Engagements - Opening Balances - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1520 Analytical Procedures

Endorsement version

Approved by the Governing Board

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ISSAI 1530 Audit Sampling

Endorsement version 

Approved by the Governing Board

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ISSAI 1540 Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures

Endorsement version

Approved by the Governing Board

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ISSAI 1550 Related Parties - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1560 Subsequent Events - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1570 Going Concern - Sólo en inglés

Endorsement version

Approved by the Governing Board

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ISSAI 1580 Written Representations  - Sólo en inglés

Endorsement version 

Approved by the Governing Board

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ISSAI 1600 Special Considerations - Audits of Group Financial Statements (including the Work of Component Auditors)

Endorsement version

Approved by the Governing Board

ISSAI 1610 Using the Work of Internal Auditors

Endorsement version

Approved by the Governing Board

ISSAI 1620 Using the Work of an Auditor's Expert and Management

Endorsement version

Approved by the Governing Board

ISSAI 1700 Forming an Opinion and Reporting on Financial Statements

Endorsement version

Approved by the Governing Board

ISSAI 1705 Modifications to the Opinion in the Independent Auditor's Statement

Endorsement version

Approved by the Governing Board

ISSAI 1706 Emphasis of Matter Paragraphs and other Matter(s) Paragraphs in the Independent Auditor's Report

Endorsement version

Approved by the Governing Board

ISSAI 1710 Comparative Information - Corresponding Figures and Comparative Financial Statements

Endorsement version

Approved by the Governing Board

ISSAI 1720 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

Endorsement version

Approved by the Governing Board

ISSAI 1800

Consideraciones especiales - Auditorías de estados financieros conobjetivos especiales y elementos, cuentas o partidas específicos de unos estados financieros

Aprobado 2007
ISSAI 1805

Compromisos de información sobre estados financieros resumidos 

Aprobado 2007
ISSAI 1810 Engagements to Report on Summary Financial Statements

Endorsement version 

Approved by the Governing Board


ISSAI 3000-3999 Directrices de Auditoria de Desempeño:


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 

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Endorsement version - appendix

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ISSAI 4000-4999 Directrices de Auditoria de Conformidad:


ISSAI 4000 Implementation guidelines on Compliance Audit                   

Endorsement version 

Approved by the Governing Board

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ISSAI 4100 Directrices para las auditorías de cumplimiento relacionadas con auditorías de estados financíeros 

Endorsement version

Approved by the Governing Board

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ISSAI 4200 Further Guidance on the Broader Scope of Compliance Audit 

Endorsement version

Approved by the Governing Board

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