ISSAI - 2000 - Application of the financial audit standards

Summary

ISSAI 2000 incorporates the International Standards on Auditing (ISAs) into the financial audit standards as stipulated by ISSAI 100 – Fundamental Principles of Public Sector Auditing. ISSAI 2000 therefore outlines the special considerations in applying the requirements of the ISAs in the context of audits in accordance with the ISSAIs.