ISSAI 1003 - Glossary to Financial Audit Guidelines

Endorsed 2010

To be reviewed at least every five years

First review due after 2013

ISSAI 1200 - Practice Note to ISA 200

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1210 - Agreeing the Terms of Audit Engagements

ISSAI 1210 - Practice Note to ISA 210

Endorsed 2010

Subject to review when the underlying ISA is revised.

Reviewed 2016

ISSAI 1210 - Pratice Note to ISA 210

Effective for periods ending on or after 15 December 2016

ISSAI 1220 - Practice Note to ISA 220

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1220 - Quality Control for an Audit of Financial Statements

ISSAI 1230 - Audit Documentation

ISSAI 1230 - Practice Note to ISA 230

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1240 - Practice Note to ISA 240

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

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

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

ISSAI 1250 - Practice Note to ISA 250

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1260 - Communication with those Charged with Governance

ISSAI 1260 - Practice Note to ISA 260

Endorsed 2007

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1260 - Practice Note to ISA 260

Effective for periods ending on or after 15 December 2016

ISSAI 1265 - Communicating Deficiences in Internal Control to Those Charged with Governance

ISSAI 1265 - Practice Note to ISA 265

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1300 - Planning an Audit of Financial Statements

ISSAI 1300 - Practice Note to ISA 300

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1315 - Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment

ISSAI 1315 - Practice Note to ISA 315

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1320 - Materiality in Planning and Performing an Audit

ISSAI 1320 - Practice Note to ISA 320

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1330 - Practice Note to ISA 330

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1330 - The Auditor’s Responses to Assessed Risks

ISSAI 1402 - Audit Considerations Relating to Entities Using Service Organisations

ISSAI 1402 - Practice Note to ISA 402

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1450 - Evaluation of Misstatements Identified during the Audit

ISSAI 1450 - Practice Note to ISA 450

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1500 - Audit Evidence

ISSAI 1500 - Practice Note to ISA 500

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1501 - Audit Evidence - Specific Considerations for Selected Items

ISSAI 1501 - Practice Note to ISA 501

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1505 - External Confirmations

ISSAI 1505 - Practice Note to ISA 505

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1510 - Initial Audit Engagements - Opening Balances

ISSAI 1510 - Practice Note to ISA 510

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1520 - Analytical Procedures

ISSAI 1520 - Practice Note to ISA 520

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1530 - Audit Sampling

ISSAI 1530 - Practice Note to ISA 530

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

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

ISSAI 1540 - Practice Note to ISA 540

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1550 - Practice Note to ISA 550

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1550 - Related Parties

ISSAI 1560 - Practice Note to ISA 560

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1560 - Subsequent Events

ISSAI 1570 - Going Concern

ISSAI 1570 - Practice Note to ISA 570

Endorsed 2010

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1570 - Practice Note to ISA 570

Effective for periods ending on or after 15 December 2016

ISSAI 1580 - Practice Note to ISA 580

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1580 - Written Representations

ISSAI 1600 - Practice Note to ISA 600

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

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

ISSAI 1610 - Practice Note to ISA 610

Endorsed 2010

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1610 - Practice Note to ISA 610

Effective for periods ending on or after 15 December 2014

ISSAI 1610 - Using the Work of Internal Auditors

ISSAI 1620 - Practice Note to ISA 620

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1620 - Using the Work of an Auditor's Expert

ISSAI 1700 - Forming an Opinion and Reporting on Financial Statements

ISSAI 1700 - Practice Note to ISA 700

Endorsed 2010

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1700 - Practice Note to ISA 700

Effective for periods ending on or after 15 December 2016

ISSAI 1701 - Communicating Key Audit Matters in the Independent Auditor's Report

ISSAI 1701 - Practice Note to ISA 701

Subject to review when the underlying ISA is revised

Revised 2016

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

ISSAI 1705 - Practice Note to ISA 705

Endorsed 2010

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1705 - Practice Note to ISA 705

Effective for periods ending on or after 15 December 2016

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

ISSAI 1706 - Practice Note to ISA 706

Endorsed 2010

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1706 - Practice Note to ISA 706

Effective for periods ending on or after 15 December 2016

ISSAI 1710 - Comparative Information

Corresponding Figures and Comparative Financial Statements

ISSAI 1710 - Practice Note to ISA 710

Endorsed 2010

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1720 - Practice Note to ISA 720

Endorsed 2010

Subject to review when the underlying ISA is revised

Revised 2016

ISSAI 1720 - Practice Note to ISA 720

Effective for periods ending on or after 15 December 2016

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

ISSAI 1800 - Practice Note to ISA 800

Endorsed 2007

Subject to review when the underlying ISA is revised

ISSAI 1800 - Special Considerations - Audits of Special Purpose Financial Statements

ISSAI 1805 - Practice Note to ISA 805

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 1810 - Engagements to Report on Summary Financial Statements

ISSAI 1810 - Practice Note to ISA 810

Endorsed 2007

Subject to review when the underlying ISA is revised

First review due after 2013

ISSAI 3000 - Standards for Performance Auditing

Endorsed 2016

To be reviewed at least every five years

ISSAI 3100 - Guidelines on Central Concepts for Performance Auditing

Endorsed 2016

To be reviewed at least every five years

To be moved to the GUID 3900 series*

ISSAI 3200 - Guidelines for the performance auditing process

Endorsed 2016

To be reviewed at least every five years

To be moved to the GUID 3900 series*

ISSAI 4000 - Compliance Audit Standard

Endorsed 2016

To be reviewed at least every five years

ISSAI 5110 - Guidance on Conducting Audits of Activities with an Environmental Perspective

Endorsed 2016

To be reviewed at least every five years

To be moved to the GUID 5000 series*

ISSAI 5120 - Environmental Audit and Regularity Auditing

Endorsed 2016.

To be reviewed at least every five years.

To be moved to the GUID 5000 series*

ISSAI 5130 - Sustainable Development: The Role of Supreme Audit Institutions

Endorsed 2016

To be reviewed at least every five years.

ISSAI 5140 - How SAIs may co-operate on the audit of international environmental accords

Only in English

Endorsed 2016

To be reviewed at least every five years.

To be moved to the GUID 5000 series*

ISSAI 5210 - Guidelines on Best Practice for the Audit of Privatisations

Endorsed 1998

To be reviewed at least every five years.

First review due 2013.

ISSAI 5220 - Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions

Endorsed 2007

To be reviewed at least every five years.

First review due 2013.

ISSAI 5230 - Guidelines on Best Practice for the Audit of Economic Regulation

Endorsed 2001

To be reviewed at least every five years.

First review due 2013.

ISSAI 5240 - Guidelines on Best Practice for the Audit of Risk in Public/Private Partnerships (PPP)

Endorsed 2004

To be reviewed at least every five years.

First review due 2013.

ISSAI 5300 - Guidelines on IT Audit

Endorsed 2016

To be moved to the GUID 5000 series*

To be reviewed at least every five years.

First review due 2016.

ISSAI 5410 - Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt

To be reviewed at least every five years.

First review due 2016.

ISSAI 5411 - Debt Indicators

Endorsed 2010

To be reviewed at least every five years.

First review due 2016.

ISSAI 5420 - Public Debt: Management and Fiscal Vulnerability: Potential Roles for SAIs

To be reviewed at least every five years.

First review due 2016.

ISSAI 5421 - Guidance on Definition and Disclosure of Public Debt

To be reviewed at least every five years.

Currently being reviewed.

ISSAI 5422 - An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt

Endorsed 2007

To be reviewed at least every five years.

First review due 2016.

ISSAI 5430 - Fiscal Exposures: Implications for Debt Management and the Role for SAIs

To be reviewed at least every five years.

First review due 2016.

ISSAI 5440 - Guidance for Conducting a Public Debt Audit - The Use of Substantive Tests in Financial Audits

Endorsed 2007

To be reviewed at least every five years.

First review due 2016.

ISSAI 5450 - Guidance on Auditing Public Debt Information System

Endorsed 2016

To be moved to the GUID 5000 series*

ISSAI 5500 - Introduction to Guidance for Audit Work on Disaster-related Aid

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

ISSAI 5510 - Audit of Disaster Preparedness

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

ISSAI 5520 - Audit of Disaster-related Aid

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018.

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018.

ISSAI 5540 - Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018.

ISSAI 5600 - Peer Review Guidelines

Endorsed 2016

To be reviewed at least every three years.

To be moved to the GUID 1900 series*

ISSAI 5700 - Guideline for the Audit of Corruption Prevention

Endorsed 2016

To be moved to the GUID 5000 series*

ISSAI 5800 - Guide on Cooperative Audit between Supreme Audit Institutions

Endorsed 2016.

To be moved to the GUID 1900 or 9000 series*

*According to the revision project of the Framework, as approved in the Strategic Develpment Plan (SDP), pages 8 and 9