Message about the Practice Notes


To achieve the objectives of the current INTOSAI Strategic Development Plan (SDP) for professional pronouncements, the Financial Audit and Accounting Subcommittee (FAAS) is completing a project to consolidate and improve the quality of the Practice Notes to ISSAIs 1200 to 1810 (the Practice Notes). 


FAAS has now completed phase 1 of this project which consolidated the Practice Notes into a single document and resolved identified editorial issues.  The phase 1 result is now published on FAAS’ website (in English) and we recommend that interested users refer to this information until the final result of the project is published in the INTOSAI Framework for Professional Pronouncements (IFPP) – link here.


Level 4: Auditing Guidelines

  • General auditing guidelines

  • Guidelines on specific subjects
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