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Level 4: Auditing Guidelines - Implementation Guidelines

ISSAI 1000-2999 Implementation Guidelines on Financial Audit:

ISSAI 1000	General Introduction to the INTOSAI Financial Audit Guidelines	Endorsement version View exposure comments
ISSAI 1003	Glossary to Financial Audit Guidelines	Endorsement version View exposure comments
ISSAI 1200	Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards of Auditing	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1210	Terms of an Engagement	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1220	Quality Control for Audits of Historical Financial Information	Endorsed 2007
ISSAI 1230	Audit Documentation	Endorsed 2007
ISSAI 1240	The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1250	Consideration of Laws and Regulations in an Audit of Financial Statements	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1260	Communication with those Charged with Governance	Endorsed 2007
ISSAI 1265	Communicating Deficiences in Internal Control to Those Charged with Governance	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1300	Planning an Audit of Financial Statements	Endorsed 2007
ISSAI 1315	Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment	Endorsed 2007
ISSAI 1320	Materiality in Planning and Performing an Audit	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1330	The Auditor’s Responses to Assessed Risks	Endorsed 2007
ISSAI 1402	Audit Considerations Relating to Entities Using Service Organisations	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1450	Evaluation of Misstatements Identified during the Audit	Endorsed 2007
ISSAI 1500	Audit Evidence	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1501	Audit Evidence - Specific Considerations for Selected Items	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1505	External Confirmations	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1510	Initial Audit Engagements - Opening Balances	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1520	Analytical Procedures	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1530	Audit Sampling	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1540	Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1550	Related Parties	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1560	Subsequent Events	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1570	Going Concern	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1580	Written Representations	Endorsement version Approved by the Governing Board View exposure comments
ISSAI 1600	Special Considerations - Audits of Group Financial Statements (incl. 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 Report	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	Special Considerations—Audits of Special Purpose Financial Statements	Endorsed 2007
ISSAI 1805	Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement	Endorsed 2007
ISSAI 1810	Engagements to Report on Summary Financial Statements	Endorsement version Approved by the Governing Board