ISSAI - 200 - Financial Audit Principles

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ISSAI 200 provides the key principles for the audit of individual or consolidated financial statements, or specific elements thereof.

It covers the:

• authority of ISSAI 200;
• framework for financial auditing;
• elements of financial auditing; and
• financial audit principles.

ISSAI 200 provides the principles for an audit of financial statements or other forms of presentation of financial information. The principles establish the minimum requirements for public auditing standards set at national level, or standards applied by a SAI which it has developed itself, or by others. The authority of the ISSAIs is covered by ISSAI 100.

IFPP Category

INTOSAI Standards


1) Endorsed as General standards in Government Auditing and standards with ethical significance in 2001
2) Content reformulated and endorsed as Fundamental Principles of Financial Auditing in 2013
3) Content reformulated and approved as Financial Audit Principles in 2020