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On its meeting on 16 - 18 November 2009 in Cape Town, South Africa, the Governing Board approved the endorsement versions of the following ISSAIs:

New:

ISSAI 20 Principles of Transparency and Accountability

ISSAI 21 Principles of Transparency - Good Practices

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

ISSAI 1210 Agreeing the Terms of Audit Engagements

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

ISSAI 1250 Considerations of Laws and Regulations in an Audit of Financial Statements

ISSAI 1265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

ISSAI 1320 Materiality in Planning and Performing an Audit

ISSAI 1402 Audit Considerations Relating to an Entity Using a Service Organization

ISSAI 1500 Considering the Relevance and Reliability of Audit Evidence

ISSAI 1501 Audit Evidence - Specific Considerations for Selected Items

ISSAI 1505 External Confirmations

ISSAI 1510 Initial Audit Engagements-Opening Balances

ISSAI 1520 Analytical Procedures

ISSAI 1530 Audit Sampling

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

ISSAI 1550 Related Parties

ISSAI 1560 Subsequent Events

ISSAI 1570 Going Concern

ISSAI 1580 Written Representations

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

ISSAI 1610 Using the Work of Internal Auditors

ISSAI 1620 Using the Work of an Auditor´s Expert

ISSAI 1700 Forming an Opinion and Reporting on Financial Statements

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

ISSAI 1706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's report

ISSAI 1710 Comparative Information-Corresponding Figures and Comparative Financial Statements

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

ISSAI 4000 General Introduction to Guidelines on Compliance Audit

ISSAI 4100 Compliance Audit Guidelines for Audits Performed Separately from the Audit of Financial Statements

ISSAI 4200 Compliance Audit Guidelines Related to Audit of Financial Statements

Conforming changes made to existing guidance:

ISSAI 1220 Quality Control for an Audit of Financial Statements

ISSAI 1230 Audit Documentation

ISSAI 1260 Communication with Those Charged with Governance

ISSAI 1300 Planning an Audit of Financial Statements

ISSAI 1315 Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment

ISSAI 1330 The Auditor's Responses to Assessed Risks

ISSAI 1450 Evaluation of Misstatements Identified during the Audit

ISSAI 1800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

ISSAI 1805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (Endorsed as part of ISSAI 1800)

ISSAI 1810 Engagements to Report on Summary Financial Statements (Endorsed as ISSAI 1805)