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article if you can. The talk page may contain suggestions. (March 2009)
International Standards on Auditing (ISA) are professional standards for the performance of financial audit of
financial information. These standards are issued by International Federation of Accountants (IFAC) through
Contents
[hide]
○ 1.1 Respective
responsibilities
experts
Audit report
• 3 See also
• 4 External links
[edit]Respective responsibilities
Statements
Statements
Statements
ISA 260 Communication of Audit Matters with Those Charged with Governance
[edit]Audit planning
ISA 315 Understanding the Entity and its Environment and Assessing the Risks of
Material Misstatement
[edit]Internal Control
[edit]Audit evidence
[edit]Specialized areas
European Union: The Audit Directive of 17 May 2006 enforces the use of
The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required
by Community law requiring all statutory audits be carried out on the basis of all international auditing standards. The
Directive has given implementing powers to the European Commission, in order to adopt “en bloc” the ISAs in
accordance with the Council Decision of 28 June 1999, also known as the “Comitology Decision”.
European Court of Auditors: the European Court of Auditors performs its audits
Community context.
The United Nations Board of Auditors (the external audit of the UN) has
adopted the ISAs [1] although this Board is composed of three Supreme Audit
[edit]See also
External audit standards
Supreme Audit Institutions, which are public sector external audit standards.
Engagement Letter
Other standards
[edit]External links
http://www.accountancyforbusiness.co.uk/isa_standards_summary.html
1. ^ http://www.un.org/auditors/board/modusop.shtml#soa
2. ^ The INTOSAI Financial Audit Guidelines are based on the International Standards on
e.org.za/HOME/Menu/TechnicalAdvancement/INTOSAIauditingstandards/tabid/82/Def
ault.aspx
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