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Translation of ISAs and ISQC1

INTOSAI cooperates with the International Federation of Accountants (IFAC) to enable INTOSAI to draw upon IFAC's International Standards of Auditing (ISAs) and the International Standard on Quality Control (ISQC) 1 in the development of the International Standards for Supreme Audit Institutions (ISSAIs).

IFAC has entered into specific agreements with its designated translating bodies in regard to the translation of these standards.

 

How to obtain/purchase a copy of the translated ISAs/ISQC1

If a Supreme Audit Institution (SAI) wishes to obtain/purchase a copy of the complete text of the translated ISAs or ISQC1, it may do so by contacting IFAC's designated translating body in the particular country.

 

Reproduction and distribution of translated ISAs/ISQC1

If a SAI wishes to reproduce or distribute the complete text of the translated ISAs or the translated extracts from ISQC1, for example in an audit manual, guidelines, or as the basis for the SAI's own standards, the SAI must first contact the designated translating body.

The designated translating body would then need to obtain the appropriate sublicensing rights from IFAC. Once the necessary sublicensing rights have been granted by IFAC to the designated translating body, that translating body may enter into an appropriate agreement with the SAI for this purpose.

The designated translating body may choose to charge an amount for use of the translations in order to assist the translating body in recovering some of its translation costs.

 

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