ISSAI - 2200-2899 - Financial Auditing Standards

Download the pronouncement

  • Inglês
  • Inglês
  • Inglês
  • Inglês


The Financial Auditing Standards (ISSAI 2200-2899) can be found at e-International Standards. They are available under ‘IAASB eHandbook’. You need to register / log in to access this service. The service is free of charge. You can also see here how to find the standards at the IAASB website.

The does not host copies of these ISAs to avoid needless duplication.  A formal agreement between the INTOSAI Professional Standards Committee (PSC) and the International Federation of Accountants (IFAC) and its independent standard-setting body the International Auditing and Assurance Standards Board (IAASB) allows us use IFAC´s standards directly in our audit work.

We give the standards an “ISSAI” rather than an “ISA” number:

ISA 200 to ISA 810 ISSAI 2200 to ISSAI 2810

ISSAI 2200 – Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing

ISSAI 2210 – Agreeing the terms of audit engagements

ISSAI 2220 – Quality control for and audit of financial statements

ISSAI 2230 – Audit documentation

ISSAI 2240 – The auditor’s responsibilities relating to fraud in an audit of financial statements

ISSAI 2250 – Consideration of laws and regulations in an audit of financial statements

ISSAI 2260 – Communication with those charged with governance

ISSAI 2265 – Communicating deficiencies in internal control to those charged with governance and management

ISSAI 2300 – Planning an audit of financial statements

ISSAI 2315 – Indentifying and assessing the risks of material misstatement through understanding the entity and its environment

ISSAI 2320 – Materiality in planning and performing an audit

ISSAI 2330 – The auditor’s responses to assessed risks

ISSAI 2402 – Audit considerations relating to an entity using a service organization

ISSAI 2450 – Evaluation of misstatements identified during the audit

ISSAI 2500 – Audit evidence

ISSAI 2501 – Audit evidence – specific considerations for selected items

ISSAI 2505 – External confirmations

ISSAI 2510 – Initial audit engagements – opening balance

ISSAI 2520 – Analytical procedures

ISSAI 2530 – Audit sampling

ISSAI 2540 – Auditing accounting estimates and related disclosures

ISSAI 2550 – Related parties

ISSAI 2560 – Subsequent events

ISSAI 2570 – Going concern

ISSAI 2580 – Written representations

ISSAI 2600 – Special considerations – audits of group financial statements (including the work of component auditors)

ISSAI 2610 – Using the work of internal auditors

ISSAI 2620 – Using the work of an auditor’s expert

ISSAI 2700 – Forming an opinion and reporting on financial statements

ISSAI 2701 – Communicating key audit matters in the independent auditor’s report

ISSAI 2705 – Modifications to the opinion in the independent auditor’s report

ISSAI 2706 – Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report

ISSAI 2710 – Comparative information – corresponding figures and comparative

Financial statements

ISSAI 2720 – The auditor’s responsibilities relating to other information

ISSAI 2800 – Special considerations – audits of financial statements prepared in accordance with special purpose frameworks

ISSAI 2805 – Special considerations – audits of single financial statements and specific elements, accounts or items of a financial statement

ISSAI 2810 – Engagements to report on summary financial statements


IFPP Category

INTOSAI Standards